CLA-2-39:S:N:N6:221 881267
Mr. Steve Meyer
Spirit of America Corporation
10206 Lima Road
Fort Wayne, Indiana 46818
RE: The tariff classification of structural foam polyethylene
sheets and profiles from Canada.
Dear Mr. Meyer:
In your letter dated December 8, 1992, you requested a
tariff classification ruling.
Samples of lattice sheets and interconnecting components
used to assemble the lattice were included with your letter. All
of the products are made from high density polyethylene which has
been foamed. The lattice measures four feet by eight feet and is
one quarter inch thick. It is molded in a single operation and
not further worked after molding. The interconnecting components
are in the shape of continuous profiles, imported in lengths of
eight feet, with wall thicknesses of one quarter inch. They are
available with "H", "U" or "L" shaped cross-sections. The
lattice sheets and profiles are used in the building industry for
fencing, trellises and decorative purposes.
The applicable subheading for the lattice sheets will be
3921.19.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics, cellular...of other plastics. The rate of
duty will be 6.6 percent ad valorem.
The applicable subheading for the profiles will be
3916.10.0000, HTS, which provides for rods, sticks and profile
shapes, whether or not surface-worked but not otherwise worked,
of plastics, of polymers of ethylene. The rate of duty will be
5.8 percent ad valorem.
Goods classifiable under subheading 3921.19.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
3.3 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 3916.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.9 percent ad valorem rate of duty under the FTA 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).
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