The tariff classification of plastic garden fence panels from Taiwan

N097307 April 9, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic garden fence panels from Taiwan Dear Ms. Pendris: In your letter dated March 3, 2010, you requested a tariff classification ruling. The submitted sample is identified as S/4 Border Garden Fence Panels, SKU# 67870. This item is comprised of four fence panels made of green polypropylene (PP) plastic material. Each panel measures approximately 18”L x ¼”W x 14”H. In addition, each panel is one molded piece in which there are two bottom projections, one on each end, that are designed to be positioned in the ground in the manner of stakes. They each feature a decorative spiral and lattice pattern and are designed for the purpose of sectioning off flowerbeds, gardens, or walkways. Included in the importation are plastic connectors which are designed for the purpose of assembling the four panels, end to end, which together measure 6½ feet in total length. As you requested, the sample will be returned to you. The applicable subheading for SKU# 67870 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division