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NY 859494


JAN 24 1991

CLA-2-48:S:N1:234 859494

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.11.0000; 3926.90.9050; 3924.90.5000; 3916.20.0090

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington 98230

RE: The tariff classification of four self-adhesive items from Canada.

Dear Mr. Vander Yacht:

In your letter dated December 31, 1990, on behalf of the Spar Group Division of Threadfast Manufacturing Ltd. (Swift Current, Saskatchewan, Canada), you requested a tariff classification ruling.

Samples of the four items in question were submitted and will be retained for reference. They are individually packed in retail blister- card type containers.

The "Fastac Self Adhesive Furniture Protector" is a 15 x 33 cm strip of paper which is covered with flock on one side and with a pressure-sensitive adhesive on the other. (The side with the adhesive is protected by a strip of release paper.)

The applicable subheading for the above-described "Furniture Protector" will be 4823.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper, in strips or rolls, cut to size or shape: pressure sensitive. The rate of duty will be 5.8%.

Goods classifiable under subheading 4823.11.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.3% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

"Fastac Self Adhesive Plastic Furniture Glides" are small, convex hard-plastic disks designed to be affixed to the tips of the legs on chairs, desks, tables, etc. The applicable subheading for these glides will be 3926.90.9050, HTS, which provides for other (than certain enumerated) articles of plastics. The rate of duty will be 5.3% (The FTA rate for qualifying goods will be 3.7%.)

"Fastac Self Adhesive Plastic Floral Appliques," which are made from polyvinyl chloride plastics material, are intended to be affixed to shower stall floors or bathtubs to provide more secure footing. These flower-shaped self-adhesive appliques have a highly textured top surface. The applicable subheading for the appliques will be 3924.90.5000, HTS, which provides for other (than certain enumerated) household articles and toilet articles of plastics. The rate of duty will be 3.4%. (The FTA rate for qualifying goods will be 2.3%.)

The "Fastac Bathtub Seal Strip" is made from polyvinyl chloride plastics material, extruded in the form of a flattened "m", i.e., two rounded portions with a depression in the middle. The flat, bottom surface of the strip has been coated with an adhesive material, which is protected with a paper strip. The applicable subheading for the "Bathtub Seal Strip" will be 3916.20.0090, HTS, which provides for other (than certain enumerated) profile shapes, whether or not surface-worked but not otherwise worked, of polymers of vinyl chloride. The rate of duty will be 5.8%. (The FTA rate for qualifying goods will be

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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