The tariff classification of Gator Base panels from China

N264373 May 28, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Robert A. DeCamp Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of Gator Base panels from China Dear Mr. DeCamp: In your letter dated May 1, 2015, you requested a tariff classification ruling on behalf of your client, Alliance Designer Products, Inc. Photographs have been submitted in lieu of samples. The product is a panel identified as “Gator Base”. Gator Base panels are used as a foundation in the construction of patios or walkways, replacing the crushed stone normally used in paver installation. The rectangular panels each measure approximately 2 feet (W) by 3 feet (L) by ¾ inch thick, and are composed of molded high density polypropylene. Each panel is shaped with an interlocking tongue and groove mechanism along its edges (but not its ends) for assembly, and is perforated with 5 drainage holes per 16 square inches in area. The Gator Base panels function to insulate, transfer load, and divert water under paving stones. The applicable subheading for the Gator Base panels will be 3925.90.0000, Harmonized Tariff Schedule of the United States (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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division