Base
D828131998-10-22New YorkClassification

The tariff classification of concrete liners from Austria.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of concrete liners from Austria.

Ruling Text

NY D82813 October 22, 1998 CLA-2-39:RR:NC:SP:221 D82813 CATEGORY: Classification TARIFF NO.: 3920.10.0000; 3920.20.0000; 3926.90.9880 Ms. Tracy Bazzle Schenker International, Inc. 7221 Investment Drive N. Charleston, SC 29418 RE: The tariff classification of concrete liners from Austria. Dear Ms. Bazzle: In your letter dated September 21, 1998, on behalf of Agru America, you requested a tariff classification ruling. The concrete liners are made of either polyethylene or polypropylene. They are available in three forms. The first form is in sheets measuring 2 meters by 4 meters, or in rolls of 50 meters. The second form is in sheets which are flat on one surface and covered with studs on the other surface. The third form is in sheets which are backed with polyester textile material. The applicable subheading for the liners made of polyethylene, imported in the form of flat sheets, 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. The applicable subheading for the liners made of polypropylene, imported in the form of flat sheets, will be 3920.20.0000, 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 propylene. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the liners with a surface covered with protruding studs, whether they are made of polyethylene or polypropylene, will be 3926.90.9880, HTS, which provides for other articles of plastics . . . other. There is insufficient information to rule on the liners which are backed with polyester. If you wish a ruling on such products, please include a sample swatch of the material, measuring at least 8 inches by 12 inches. Indicate the weight of the material in kilograms per square meter, and provide a separate weight (in figures or percentages) for the plastics versus the textile. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division