The tariff classification of a plastic draft blocker from China

N123938 October 19, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Kelley Baker Brica, Inc. P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a plastic draft blocker from China Dear Ms. Baker: In your undated letter received on September 20, 2010, you requested a tariff classification ruling. The submitted sample is identified as an Air Lock Draft Dodger, Item# 20895. This item consists of a three sided open top channel that is made of polyvinyl chloride (PVC) plastic material, onto one side of which is glued a flat strip that is made of ethylene-vinyl acetate (EVA) foam plastic material. The channel and the strip each measure 18” in length and the strip measures 2¼” in width. The bottom of the channel measures 2” in width and each of the two sides of the channel measures 1¼” in width. This item is designed to be slid under the bottom of a door to prevent drafts in the home. You have suggested that this item is correctly classified in subheading 6307.90.9889. However, we do not agree that this item is correctly classified in the provision that you have suggested. Subheading 6307.90.9889 only provides for made up articles of textile fabric. This item is made of plastic material, not textile fabric. The applicable subheading for Item# 20895 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