Customs tariff classification of plastic foot bridges upheld under sub-heading 3920.90 after tariff and chapter note analysis.

Classification of plastic foot bridges under the Customs Tariff depended on the nature of the goods, the relevant tariff entries and the applicable chapter notes. On examination of the record, the goods were found to correspond to sub-heading 3920.90 rather than the classification accepted in appeal. The classification under sub-heading 3920.90 was upheld, the order-in-appeal was set aside, and the order-in-original was restored.

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Issues: Whether the impugned goods described as plastic foot bridges were classifiable under sub-heading 3925.99, 3926.90, or 3920.90 of the Customs Tariff Act.

Analysis: The classification dispute turned on the nature of the goods and the tariff entries and chapter notes applicable to the relevant headings. On perusal of the record, the tariff entries, and the chapter note, the goods were found to answer the description under sub-heading 3920.90 rather than the classification accepted by the Commissioner (Appeals).

Conclusion: The goods were held classifiable under sub-heading 3920.90, the order-in-appeal was set aside, and the order-in-original was restored.

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