Base
8051591995-01-06New YorkClassification

The tariff classification of plastic fence sections and slats from Canada.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-09 · Updates monthly

Summary

The tariff classification of plastic fence sections and slats from Canada.

Ruling Text

NY 805159 January 6, 1995 CLA-2-39:S:N:N6:221 805159 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of plastic fence sections and slats from Canada. Dear Mr. LeClair: In your letter dated December 13, 1994, on behalf of Noracel Products of Montreal, Canada, you requested a tariff classification ruling. A sample was submitted of a section of lattice, made of polyvinyl chloride. The lattice will be used in making fences and privacy enclosures. No sample was submitted of the slats, which are woven into a chain link fence to provide privacy to yards. The slats are made of polyethylene, and are available in widths from 1 to 1 1/2 inches, and in various lengths. The applicable subheading for the lattice sections will be 3925.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' ware of plastics, not elsewhere specified or included, other. The general rate of duty will be 5.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the slats. Your request for a classification ruling should include a sample. If you do not submit a sample of the complete slat, please submit a sample of both the top and bottom sections. Indicate if the slats have been further worked such as by having holes drilled. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport