The tariff classification of a plastic tank corner protector from China.

NY K80537 November 12, 2003 CLA-2-39:RR:NC:SP:221 K80537 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Mindy Gao BchinaB Chrysler Center 666 Third Avenue, 24th Floor New York, NY 10017 RE: The tariff classification of a plastic tank corner protector from China. Dear Ms Gao: In your letter dated November 3, 2003, you requested a tariff classification ruling. The sample submitted with your request is described as an IBC tank corner protector. It is designed to protect the corners of an intermediate bulk container tank from sharp point impacts. The corner protector is made of black injection molded high density polyethylene. After importation it will be assembled with a tank frame and body made in the United States. The applicable subheading for the plastic IBC tank corner protector will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division