The tariff classification of Octaform panels from China

N266069 July 7, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Mr. Greg A. Montgomery OEC Logistics St. Louis 11960 Westline Industrial Drive Maryland Heights, MO 63146 RE: The tariff classification of Octaform panels from China Dear Mr. Montgomery: In your letter dated June 22, 2015, you requested a tariff classification ruling on behalf of your client, Octaform Systems, Inc. Product information, photos and samples were submitted for our review. The samples are being returned to you. The item is a panel, constructed of polyvinyl chloride (PVC), that measures 18 inches wide and varies in length from one to 20 feet. The panel measures approximately 3/8 inch in thickness and has an interlocking profile on both edges for assembly. The item has a hollow cell, continuous profile throughout its length, with the exception that one of the interlocking edges has regularly spaced 1 ¼-inch-long openings that run the length of the panel. The panels are used in the construction of concrete structures, becoming a permanent element of building and tank walls. Note 11 to Chapter 39, Harmonized Tariff Schedule of the United States (HTSUS), defines the term “builders’ wares” of heading 3925 to include “Structural elements used, for example, in floors, walls or partitions, ceilings or roofs.” We find that this inclusion describes the Octaform panels. The applicable subheading for the Octaform panels will be 3925.90.0000, HTSUS, which provides for Builders' ware of plastics, not elsewhere specified or included: Other. The rate of duty is 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