U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-09 · Updates real-time
The tariff classification of pedestal panels
N015581 August 27, 2007 CLA-2-39:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Shelly Watschun Bradley Corporation W142 N9101 Fountain Blvd. Menomonee Falls, WI 53051 RE: The tariff classification of pedestal panels Dear Ms. Watschun: In your letter dated August 9, 2007, you requested a tariff classification ruling. The product is identified as a pedestal panel. It is a curved panel, made of glass reinforced plastics, that will be used on the pedestal of a wash fountain. The duty rate below is the rate that applies to countries with which the United States has Normal Trade Relations. The applicable subheading for the pedestal panel will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.