CLA-2-39:S:N:N3G:221 859247

Mr. J. Gilbert Donaldson
D. J. Powers Company, Inc.
P.O. Box 9239
35 Barnard Street
Savannah, GA 31412

RE: The tariff classification of a plastic hub from Japan.

Dear Mr. Donaldson:

In your letter dated December 21, 1990, on behalf of Maxell Corp. of America, you requested a tariff classification ruling. The sample submitted with your letter, identified as a pancake hub, is a ring-shaped holder measuring approximately 4 1/2 inches in outer diameter, 3 inches in inside diameter, and 3/4 inch in width. It will be used as a spool on which magnetic VCR tape will be sold.

The applicable subheading for the plastic hub will be 3923.40.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...spools, cops, bobbins and similar supports, other. The rate of duty will be 5.3 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