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NY 859942


February 5, 1991

CLA-2-39:S:N:N3G:221 859942

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.50.0000

Mr. Tom Burton
Century Plastics Ltd.
12291 Horseshoe Way
Richmond, B.C., Canada V7A 4V5

RE: The tariff classification of plastic end caps from Canada.

Dear Mr. Burton:

In your letter dated January 15, 1991, you requested a tariff classification ruling.

The end caps are made from polyethylene plastics material. After importation a pair of caps will be assembled to the top and bottom of a plastic mesh cylinder to form a home composter.

The applicable subheading for the end caps will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3923.50.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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