CLA-2-39:S:N:N3G:221 859215

Mr. Howard M. Paull
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004

RE: The tariff classification of plastic control knobs for gas grills from Taiwan.

Dear Mr. Paull:

In your letter dated December 21, 1990, on behalf of Kmart Corporation, you requested a tariff classification ruling. The sample submitted with your letter consists of a pair of control knobs, identified in your letter as code no. 11-01-47, packaged in a box which is labelled as part no. 4184618. The knobs are made of plastics and are designed to fit most gas grills. They will be packaged with adhesive rings indicating flame height which are designed to be attached to the knobs after installation. The sample is being returned as you requested.

The applicable subheading for the plastic control knobs for gas grills will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics...handles and knobs, not elsewhere specified or included. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport