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NY 861113


March 15, 1991

CLA-2-39:S:N:N3G:221 861113

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.90.5000; 3925.90.0000

Mr. William Drury
PL Technologies, Inc.
1175 Peachtree St. N.E.
100 Colony Square, Suite 200
Atlanta, GA 30361

RE: The tariff classification of plastic drainage gutter sections and accessories from China.

Dear Mr. Drury:

In your letter dated February 21, 1991, you requested a tariff classification ruling.

The products consist of drainage gutter sections and auxiliary components, all made from fiberglass reinforced plastics. The gutter channel sections measure 12 feet in length and approximately 6 inches by 6 inches in cross section, and are roughly in the shape of a U with a projecting lip at one corner. The drainage spouts consist of two U-shaped sections designed to fit over each other, smaller than the gutter channels in cross- section, and 12 feet in length. The drainage lip sections are basically flat, with a lip on the end, also 12 feet in length. These three products are all imported in the form of profile shapes, with a uniform cross-section throughout. You will also import left and right elbow sections.

The applicable subheading for the gutter channel sections, drainage spouts and drainage lip sections, when not further processed, will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for profile shapes, whether or not surface-worked but not otherwise worked, of other plastics. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the gutter elbow sections, as well as for any gutter channel or lip sections or drainage spouts which have been further processed, such as by having holes drilled in or by having the edges beveled, will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

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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