United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H82148 - NY H82196 > NY H82183

Previous Ruling Next Ruling
NY H82183

June 19, 2001

CLA-2-39:RR:NC:SP:221 H82183


TARIFF NO.: 3916.20.0010; 3925.90.0000

Mr. S.M. Koehn
Owens Corning Canada Inc.
3450 McNicoll Avenue
Scarborough, Ontario, Canada M1V 1Z5

RE: The tariff classification of vinyl siding from Canada.

Dear Mr. Koehn:

In your letter dated May 22, 2001, you requested a tariff classification ruling.

A sample was provided with your letter. The vinyl siding is embossed with a woodgrained finish. The cross section is constant throughout its length except for the lip that is slotted for the nails and screws. Such products, because they are worked beyond surface processing, are precluded from classification in heading 3916. The fascia is said to be not slotted for nails and screws. If the cross section is constant throughout the length of the panel, and the panel is not further worked after extrusion (for example, punched with holes for nails or screws) then the fascia is classified in heading 3916.

The applicable subheading for the vinyl siding that has been slotted for screws and nails will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the vinyl siding that has a constant cross section and has not been worked beyond mere surface processing will be 3916.20.0010, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, siding for house or building exterior. The general rate of duty will be 5.8 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: