CLA-2-39:RR:NC:N2:221 M86090

Ms. Paige Hankins
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a polycarbonate track cover from Sweden

Dear Ms. Hankins:

In your letter dated August 7, 2006, you requested a tariff classification ruling.

The sample submitted with your request is identified as a polycarbonate track cover, SKU# 422518. The track cover is in the form of a rectangular strip measuring 2 inches in width and 24 inches in length. It is designed to slide onto a track in order the hide the screws that are used to mount the track on the wall. The applicable subheading for the polycarbonate cover will be 3920.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates. The rate of duty will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division