CLA-2-39:S:N:N6:221 887920
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: The tariff classification of reflective sheeting, sign blanks
and sign plates from Canada.
Dear Mr. Baker:
In your letter dated June 28, 1993, on behalf of Summum, Inc.,
you requested a tariff classification ruling.
Two samples were enclosed with your ruling request. The first sample
is self-adhesive plastic sheeting with a light reflective surface produced by
glass grains. The sheet is printed with a picture of a crossed out truck,
indicating that no trucks are permitted on the road.
The second sample consists of an aluminum plate to which the reflective
sheeting described above has been laminated. In this instance, however, the
sheeting has not been printed. The aluminum plate has curved edges and
punched holes, and has the character of a sign plate, less the printing.
On occasion, a combination of the above two items will be imported, and
the printed reflective sheeting will already be laminated to the aluminum
plate. The aluminum sign plate will be imported in various shapes, such as
squares, rectangles and octagons.
The applicable subheading for the self-adhesive reflective sheeting will
be 3919.90.1000, Harmonized Tariff Schedule of the United States (HTS), which
provides for self-adhesive plates, sheets, film, foil, tape, strip and other
flat shapes, of plastics, other, having a light-reflecting surface produced
in whole or in part by glass grains (ballotini). The rate of duty will be
6.6 percent ad valorem.
The reflective sheeting with glass ballotini classified under subheading
3919.90.1000, HTS, which has originated in the territory of Canada, will be
entitled to duty free treatment under subheading 9905.39.16, HTS, under the
United States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the aluminum plates, when not printed with
letter or symbols, will be 7616.90.0080, HTS, which provides for other
articles of aluminum, other. The rate of duty will be 5.7 percent ad
valorem.
Goods classifiable under subheading 7616.90.0080, HTS, which have
originated in the territory of Canada, will be entitled to a 2.8 percent ad
valorem rate of duty under the FTA upon compliance with all applicable
regulations.
The applicable subheading for the aluminum plates that have been printed
with signs or symbols will be 8310.00.0000, HTS, which provides for sign
plates, name plates, address plates and similar plates, numbers, letters and
other symbols, and parts thereof, of base metal. The rate of duty will be
3.8 percent ad valorem.
Goods classifiable under subheading 8310.00.0000, HTS, which have
originated in the territory of Canada, will be entitled to a 1.9 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