CLA-2-90:RR:NC:MM:105 E83471
Mr. Michael E. Lahar
A. N. Deringer, Inc.
P.O. Box 284, Route I-89
Highgate Springs, VT 05460
RE: The tariff classification of plastic caps and steel survey markers from Canada
Dear Mr. Lahar:
In your letter, dated June 16, 1999, for J. P. Morasse, you requested a tariff classification ruling.
No samples were received, but the colored flyer, headed “Legal Surveying” shows both separate, plastic caps and pointed steel rods, round and square, with and without ribs, with caps attached. The rods are presumably several feet long. The plastic caps, in various colors, are round or square, typically about 6-8 centimeters in diameter or diagonal, with round or square openings in their centers about 1-2 centimeters in diameter or diagonal. All the caps are imprinted with “Morasse” and other wording. The flyer states that personalized inscriptions are available.
You propose classification in HTS 3926, 7214, and 7306. However, Explanatory Note I-4 to Harmonized System Heading 9015 states that it includes, “Pickets or ranging poles, whether or not graduated (of metal, wood, etc.)...”
The applicable subheading for the rods with caps attached will be 9015.80.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, “other”, non-optical, surveying instruments and appliances. The general rate of duty will be free.
The applicable subheading for the caps, imported separately, will be 9015.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, parts and accessories of “other” surveying instruments and appliances. The general rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-637-7037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division