The tariff classification of plastic tile leveling clips from China.

N337908 February 27, 2024 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Bianca M. Redeschi WIP USA, Corp. 8337 Via Serena Boca Raton, FL 33433 RE:      The tariff classification of plastic tile leveling clips from China. Dear Ms. Redeschi: In your letter dated February 1, 2024, you requested a tariff classification and marking ruling. Images were provided in lieu of a sample. The product under consideration is described as plastic tile leveling system clips. They are made from polypropylene (PP) plastic and are used when installing ceramic floor tiles to ensure a level installation and act as spacers. We note the documentation indicates these clips can come in different widths to aid in providing the desired spacing between the tiles, ranging from one millimeter to three millimeters. Per your correspondence, the clips will be packaged 100 pieces per plastic bag and 32 bags per cardboard box. As these clips 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. Additionally, you wanted to know how these clips should be marked. You state they are manufactured in China and will be imported into the United States packed within cardboard boxes as described above. From the provided images, the boxes will be clearly marked with the country of origin being China. Though, the smaller bags that will be sold to the end customer did not appear to be properly marked as they do not indicate the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 USC 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in 19 CFR 134.41(b), the country-of-origin marking is considered conspicuous if the ultimate purchaser in the U.S. can find the marking easily and read it without strain. Regarding the permanency of a marking, 19 CFR 134.41(a), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, 19 CFR 134.44, generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Marking the box with “Made in China” is acceptable for the importation of these clips and would satisfy 19 USC 1304(3)(D) as the containers will reasonably indicate the origin of these articles to the importer. Though, we point to 19 USC 1304(3)(F), which states an article is exempted from marking requirements if “[s]uch article is imported for use by the importer and not intended for sale in its imported or any other form.” These tile leveling clips are intended to be resold to the ultimate customer, without modification, who will not have the benefit of seeing these shipping boxes. Therefore, the plastic bags containing the clips will also need to be marked per the appropriate requirements to indicate they are made in China. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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