U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-16 · Updates real-time
The tariff classification of a plastic shelf.
N049935 February 13, 2009 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Johanna C. Oh Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a plastic shelf. Dear Ms. Oh: In your letter dated January 23, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. The shelf, item BRN007, is composed of molded plastics. It measures 10 inches in width by 6.5 inches in depth by 1 inch in height. This shelf will be used to display footwear in stores. The name of the footwear company is embedded on the middle of the shelf. The shelf has protruding tabs which are designed to secure the shelf onto a slat wall. This shelf is not designed for permanent installation but rather is designed so that it may be easily moved to other positions on the slat wall. The applicable subheading for the plastic shelf 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. The country of origin was not provided in your letter. The rate of duty provided above is the rate applicable to the merchandise when it is made in a country with which the United States has Normal Trade Relations. 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.