The tariff classification of poly rod racks from Taiwan

N201115 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 poly rod racks from Taiwan Dear Mr. O’Reilly: In your letter dated January 22, 2012, you requested a tariff classification ruling. The photograph provided with your letter depicts three different sizes of poly rod racks designed to store fishing rods. These racks consist of mounting brackets, sold in sets of two, designed to be mounted at a fixed distance from each other, with each bracket designed to hold one end of a fishing rod, e.g., to keep it in a horizontal position on a wall. SKU number 593483 (part number 65610) is a 2 rod rack measuring 8 1/2 inches by 2 7/8 inches by 3/4 inch. SKU number 593491 (part number 4332) is a 4 rod rack measuring 15 1/2 inches by 2 7/8 inches by 3/4 inch. SKU number 594192 (part number 4333) is a 6 rod rack measuring 22 1/2 inches by 2 7/8 inches by 3/4 inch. The poly rod racks are made of high density polyethylene and are designed for permanent overhead or vertical mounting on a boat or a wall to store fishing rods. The rod racks can be mounted in various locations such as a garage or shed. The mounting hardware, consisting of mounting feet and stainless steel screws, is included. 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 poly rod 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