CLA-2-39:RR:NC:N2:221 R03935

Mr. Sven Sommer
Ozzo Design Consultant and Construction Materials
9455 Collins Avenue
Suite 1008
Miami Beach, FL 33154

RE: The tariff classification of plastic buckets from Colombia

Dear Mr. Sommer:

In your letter dated May 12, 2006, you requested a tariff classification ruling.

The product is described as a bucket made from recycled polypropylene plastic. No picture or sample was submitted with your request.

The applicable subheading for the plastic bucket will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics: buckets and pails. The duty rate will be 3.4 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/.

Articles classifiable under subheading 3926.90.1000, HTSUS, which are products of Colombia, may be entitled to duty free treatment under the Andean Trade Preference Act (ATPA) or the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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