The tariff classification of adhesive plastic hooks from China

N309228 February 18, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3925.90.0000, 9903.88.03 Matthew Samuel Excite 4393 Sunbelt Drive Addison, Texas 75001 RE: The tariff classification of adhesive plastic hooks from China Dear Mr. Samuel: In your letter dated January 10, 2020 you requested a tariff classification ruling. A representative sample was submitted with the request. The super adhesive hooks (Item 00288) are composed of plastic and have a self-adhesive backing to attach them to a wall. The sample will be returned to you as requested. You suggest classification in heading 3924, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles of plastics. The Explanatory Notes to the HTS represent the official interpretation of the tariff at the international level. The Explanatory Notes to heading 3924 state that articles such as hooks, when intended for permanent installation in or on walls or other parts of buildings by means of screws, nails, bolts or adhesives, are excluded from classification in heading 3924. Legal note 11 (ij) to Chapter 39 states that the provision for builders' ware of plastics in heading 3925 includes fittings and mountings, such as hooks, intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings. You also suggest classification in 3926.90.9990, HTSUS, which provides for other articles of plastics. However, these hooks are more specifically provided for as builders’ ware of heading 3925, HTSUS. The applicable subheading for the adhesive plastic hooks will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3925.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3925.90.0000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division