The tariff classification of a plastic containment basin from India

N261485 March 4, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Sasha Cook-Coghill Page International P.O. Box 10012 Savannah, GA 31412 RE: The tariff classification of a plastic containment basin from India Dear Ms. Cook-Coghill: In your letter dated February 3, 2015, on behalf of Material Motion LLC, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a containment basin. This item is composed of plastic sheeting backed with a woven polypropylene for reinforcement. When assembled it is square in shape with a flat bottom. Each of its four walls measures approximately 4 feet in length and it stands approximately 10.5” in height with an open top. Inserted poles, which are made of polypropylene (PP) plastic material, enables it to keep its shape and structure. The item is collapsible and is imported with a fabric zippered carry bag. The containment basin is designed to catch fuel spills. The applicable subheading for the containment basin will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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/. Articles classifiable under subheading 3926.90.9995, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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