The tariff classification of a plastic fitting from Vietnam.

N345668 February 14, 2025 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.30.5000 Grace J. Bentz Lifetime Products, Inc. Freeport Center, Building D-12 Clearfield, UT 84016 RE:      The tariff classification of a plastic fitting from Vietnam.   Dear Ms. Bentz: In your letter dated February 3, 2025, you requested a tariff classification ruling. A specification sheet with images was provided in lieu of a sample. The product under consideration is described as the “PLUG, PE, 1.75” ROUND,” item number 1239605. It is made wholly of polyethylene plastic and is intended to be placed inside the bottom end of a hollow table leg to protect the floor and the leg from damage. The plug fits into a 1.75-inch diameter tube and measures 1.65 inches in height by 1.725 inches in diameter. Your request indicates this component will be imported separately as a replacement part for table leg assemblies. The applicable subheading for the “PLUG, PE, 1.75” ROUND,” item number 1239605, will be 3926.30.5000, 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: [f]ittings for furniture, coachwork or the like: [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. 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