9902.12.07 - Cut-to-shape pieces or profiles of polyvinyl chloride plastics, the foregoing designed to be attached to the edge of a dust pan tray having contact with the floor or other surface, rigid and flexible in form, each measuring 24.77 cm to 30 cm in length and 1.35 cm to 1.87 cm in width, valued not over $0.09 each (provided for in subheading 3926.90.99)

HTS Code 9902.12.07 specifically classifies cut-to-shape pieces or profiles made from polyvinyl chloride (PVC) plastics. These items are designed for a particular function: to be attached to the edge of a dustpan tray where it contacts the floor or other surfaces. The classification encompasses both rigid and flexible forms of these PVC profiles, provided they meet precise dimensional requirements of 24.77 cm to 30 cm in length and 1.35 cm to 1.87 cm in width. Furthermore, a key valuation criterion for inclusion in this category is that each piece must be valued at not more than $0.09. This provision is made under temporary legislation and falls within the broader context of Section XXII, which deals with special classification provisions and temporary modifications.

This specific HTS code functions as a specialized provision under the broader Chapter 99, which is reserved for temporary legislation and trade agreement modifications. While the broader scope of Section XXII and Chapter 99 addresses various temporary measures, HTS 9902.12.07 drills down to a very precise article with defined material, purpose, and value limitations. Unlike the broader, commodity-based classifications found in Chapters 1-97 (which would classify the base PVC material under Chapter 39), this 9902 code targets a finished or semi-finished component with a specific application and temporary tariff treatment.

As HTS Code 9902.12.07 represents a leaf node in the tariff schedule, it has no further subcategories. This signifies that all goods meeting the detailed description, including the specific material (polyvinyl chloride plastics), design and purpose (edge piece for dust pan trays), physical dimensions, and value limitation, are classified directly under this code. The "provided for in subheading 3926.90.99" note indicates the underlying permanent classification from which this temporary provision deviates or supplements.