U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of a plastic drop cloth fromChina.
NY 866264 September 5, 1991 CLA-2-39:S:N:N3G:221 866264 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Ms. Mary Anne O'Boyle Hoglund and Moyles, Inc. P.O. Box 66373 O'Hare International Airport Chicago, Il 60666 RE: The tariff classification of a plastic drop cloth from China. Dear Ms. O'Boyle: In your letter dated August 13, 1991, on behalf of Builders Square Inc., you requested a tariff classification ruling. The drop cloth is rectangular and it is composed of polyethylene. The edges have not been rounded or otherwise finished. The applicable subheading for the drop cloth will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. 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