CLA-2-39:RR:NC:SP:221 C86782
Mr. Karl F. Krueger
AEI-Carr Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216
RE: The tariff classification of polyethylene wear plates from
Canada.
Dear Mr. Krueger:
In your letter dated April 9, 1998, on behalf of Champion
Road Machinery, Ltd., Canada, you requested a tariff
classification ruling.
The wear plates are made of high molecular weight
polyethylene. They are designed to prevent wear on moving metal
parts of a road grader. The plates are available in different
sizes, shapes and thicknesses. The sample submitted with your
letter is a rectangular sheet measuring approximately 9 inches by
3 inches by 1/4 inch which has been further worked by drilling to
incorporate two holes.
You request classification as a part of a road grader, in
subheading 8431.49, Harmonized Tariff Schedule of the United
States Annotated. However, the wear plates are not necessary to
enable the road grader to fulfill its intended function, and are
not considered to be parts of the machine.
The applicable tariff provision for the wear plates which
are in the form of rectangular sheets which have not been further
worked by processes such as drilling, milling, rounding, or
beveling, will be 3920.10.0000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), 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 polymers of ethylene. The general rate
of duty will be 4.2 percent ad valorem.
The applicable tariff provision for the wear plates which
are in the form of sheets which have been further worked by
processes such as drilling or beveling, as well as for wear
plates which are made into shapes other than rectangular, will be
3926.90.9880, HTS, which provides for other articles of plastics,
other. The general 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 CFR 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 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division