The tariff classification of tube rod storage racks from Taiwan

N201099 February 13, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Shay O’Reilly West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of tube rod storage racks from Taiwan Dear Mr. O’Reilly: In your letter dated January 22, 2012, you requested a tariff classification ruling. SKU number 593509 (part number 4327) is identified as a tube rod storage rack. A photograph of a similar tube rod storage rack, SKU number 593517 (part number 340220076), was submitted with your letter. The racks are constructed of molded polypropylene plastic in the form of hollow cylindrical receptacles joined together by means of top and bottom rails formed during the molding process. They are intended to hold tubular articles such as fishing rods. The pictured rack incorporates three cylindrical receptacles. Your website pictures similar tube rod storage racks that incorporate six cylindrical receptacles. The racks are designed for permanent installation on a vertical wall surface by means of screws. The required mounting hardware will be included. The storage racks may be installed on any vertical surface or wall, e.g., in garages or storage sheds as well as on boats. You suggest classification as other articles of plastics, other, in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which is the provision for articles of plastics that are not described more specifically elsewhere in the tariff. Articles such as these storage racks, when intended for permanent installation on walls by means of screws, nails, bolts or adhesives, are described in heading 3925 of the tariff as builders’ ware of plastics. The applicable subheading for the tube rod storage racks will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included, 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, Thomas J. Russo Director National Commodity Specialist Division