CLA-2-39:S:N:N3G:221 867678

3926.90.9090

Mr. Ricardo Garcia Gayoso
Representaciones Velo Ven S.R.L.
Calle Terepaima Edif. Tripode P.B.
El Marques, Caracas, Venezuela 1070

RE: The tariff classification of calcium carbide, paraffin candles, and plastic binding strips from Venezuela.

Dear Mr. Gayoso:

In your letter dated September 8, 1991, you requested a tariff classification ruling.

The applicable subheading for the calcium carbide will be 2849.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for carbides, whether or not chemically defined, of calcium. The rate of duty will be 1.8 percent ad valorem.

The applicable heading for the paraffin candles will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 5.8 percent ad valorem.

The other products are described as plastic binding strips. The type of binding strip used in punch and bind systems consists of a strip of plastic with attached prongs. The prongs are placed through holes punched in the documents and then rolled to bind the pages together. The type of binding strip used in thermal binding systems consists of a plastic folder with a strip of hot melt glue inside the spine. The document pages are placed inside the folder and heat is used to activate the glue, thus binding the pages. The applicable subheading for the plastic binding strips used in punch and bind systems will be 3926.90.8700, HTS, which provides for flexible plastic document binders, with tabs, rolled or flat. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic binding folders used in thermal binding systems will be 3926.90.9090, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheadings 2849.10.0000, 3406.00.0000, 3926.90.8700, or 3926.90.9090, HTS, which are products of Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

Sincerely,

Jean F. Maguire
Area Director
New York Seaport