The tariff classification of utility marking flags from China.

N321462 September 15, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Andrew J. Engle AE Diagnostics, LLC 305 Southwest Hickory Glen Grimes, IA 50111 RE: The tariff classification of utility marking flags from China. Dear Mr. Engle: In your letter dated September 8, 2021, you requested a tariff classification ruling. Images were submitted in lieu of samples. The product under consideration is described as utility marking flags. The flags are constructed from a small, solid color, polyvinyl chloride (PVC) plastic film flag glued to a 16-gauge carbon steel wire. In the submitted images, the flags come in the following colors: fluorescent blue, fluorescent green, fluorescent orange, fluorescent pink, fluorescent red, fluorescent yellow, and white. Their primary purpose is to mark out underground utilities or serve as indicators during construction. These flags are similar to the ones previously ruled upon in NY M86397, dated September 18, 2006. As these utility marking flags would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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