The tariff classification of a plastic plug and post cap from Denmark.

N293582 February 7, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9996 Mr. Robert Boswell DSV Air & Sea Inc. 6600 NE 78th Court, Suite A-5 Portland, OR 97218 RE: The tariff classification of a plastic plug and post cap from Denmark. Dear Mr. Boswell: In your letter dated January 22, 2018, you requested a tariff classification ruling on a plastic plug and cap on behalf of Safence Inc. Both articles are designed to fit on metal posts that are used to construct a tensioned wire-rope safety barrier system. The plug is made of polypropylene plastic and will go into the side of a metal post. The post cap is made of polyethylene plastic and will snap onto the top of a metal post. Neither articles close any openings and both are intended to provide protection from scratches from the post. Both the plug and cap are articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general 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 https://hts.usitc.gov/current. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division