The tariff classification of plastic geogrids from China.

N260265 January 16, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of plastic geogrids from China. Dear Mr. Reynolds: In your letter dated December 10, 2014, on behalf of Nicolon Corporation Tencate Geosynthetics North America, you requested a tariff classification ruling. The two submitted samples are identified as geogrids, BXG110 and BXG120. These items are composed of polypropylene resin and are manufactured in an extrusion process that creates a grid structure with open apertures that measure approximately 1 inch by 1.3 inches. They are designed to be used primarily as reinforcement in road bases and soil retaining structures. Both items are imported and sold with the trademark Mirafi printed on the header card. As you requested, the samples will be returned to you. You suggest that these items are correctly classified in subheading 3921.19, which provides for other plates, sheets and strip of plastics. However, we do not agree that these items are correctly classified in the subheading that you have suggested. The term “sheets” is limited to goods with a continuous surface, and does not include constructions such as these that incorporate large mesh sizes or grid patterns. See HQ 966281, dated March 17, 2003. The applicable subheading for BXG110 and BXG120 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division