CLA-2-39:RR:NC:SP:221 R02080

Ms. Jennifer Cheng
Ta Chen International Corp.
5855 Obispo Avenue
Long Beach, CA 90805

RE: The tariff classification of “Polycore“ window shutters from Taiwan.

Dear Ms. Cheng:

In your letter dated June 3, 2005, you requested a tariff classification ruling.

Photographs were included with your letter. The window shutters are composed of plastic and reinforced with aluminum. They will be imported in both full frame and in knock down condition.

The applicable subheading for the shutters will be 3925.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for shutters, blinds (including venetian blinds) and similar articles and parts thereof: other. The rate of duty will be 5.3 percent ad valorem.

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