The tariff classification of plastic sill pans from China.

NY L82629 February 18, 2005 CLA-2-39:RR:NC:SP:221 L82629 CATEGORY: Classification TARIFF NO.: 3916.20.0091 Mr. John Stearns Coker Portage Cove Company P.O. Box 95940 Seattle, WA 98145-2940 RE: The tariff classification of plastic sill pans from China. Dear Mr. Coker: In your letter dated February 10, 2005, on behalf of Greensward Co Ltd., you requested a tariff classification ruling. The sill pan will be used in the installation of U.S. manufactured windows. It is used as a moisture draining spacer that sits on top of a rough windowsill and underneath a prefabricated window, buried completely in the wall. The product is made of high-density polyvinyl chloride (PVC). The sill pan is in the form of a profile shape with a complex cross section that is uniform throughout the length. The profile measures approximately 3.19 inches in width, .38 inch in height and will be imported in lengths up to 86 inches. The applicable subheading for the sill pan profiles will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…other. The rate of duty will be 5.8 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