The tariff classification of door facings from South Korea.

N310390 March 17, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Patricia Kirby Masonite International Corporation 7300 Reames Road Charlotte, NC 28216 RE: The tariff classification of door facings from South Korea. Dear Ms. Kirby: In your letter dated March 4, 2020, you requested a tariff classification ruling. The product under consideration is described in your request as door facings ("door skins"). They are constructed of fiberglass, which is glass reinforced plastics (GRP) using glass fiber. As noted in your submission, due to being rigid in nature, they would be considered articles of plastic. The door facings are primed and may be embossed to give the appearance of wood grain. The finished door facings are mounted to a frame to form the outer facings of interior hollow-core doors. As these door facings would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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 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