The tariff classification of connector parts and foam insulation made from plastic.

N327018 July 22, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985 Mr. Demetrius Huddleston Rustorative Designs 331 Kensington Drive Savannah, GA 31405 RE: The tariff classification of connector parts and foam insulation made from plastic. Dear Mr. Huddleston: In your letter dated July 2, 2022, you requested a tariff classification ruling. Samples were provided and will be retained as requested. The products under consideration are described as connector parts and insulation. They will be used to assemble a concrete formed masonry unit. Per your correspondence, you have not confirmed the country of manufacture, but indicated these will most likely be produced in either the Philippines or Malaysia. There are two types of connectors, an end connector, item number EC12, and a handle connector, item number HC12. They are both used as spacers and connectors of the two slabs of concrete creating the outer faces of the masonry unit. They also hold the polystyrene foam insulation insert in place until concrete is poured into the open area. Two end connectors and one handle connector are used per each eight-inch by twelve-inch by sixteen-inch masonry unit. The handle connector’s center curves are used as a steel reinforcing bar hangar for the required reinforcing in the masonry wall. The handle connectors are used at the top of masonry units as the handhold to grab and allow placement of the units into the wall. You indicate the connectors are made from a glass-reinforced Lexan (or equivalent) polycarbonate plastic material. The insulation insert, item number IN12FEPS, is used as insulation for the exterior masonry wall of a building. It is kept in place by the end connectors on the bottom and a handle connector on the top. An angled, protruded top and bottom will crush together to form a vapor barrier within the exterior masonry wall. It is set in place to allow an air gap to the exterior for proper masonry wall construction, and the back face is used as one of the sides of the open cell area for the concrete pour to complete the masonry wall. The insulation is made wholly from an expanded polystyrene plastic foam. As the two connectors, item number EC12 and item number HC12, and insulation, item number IN12FEPS, 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. 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