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NY 871576

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March 3, 1992

CLA-2-39:S:N:N3G:221 871576

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Daruth Agency Ltd.
1105-35 Wynford Heights Cres.
Toronto, Ontario, Canada M3C 1K9

RE: The tariff classification of the "Optical Dispensing Mat" from Canada.

Dear Sir:

In your letter dated January 30, 1992, you requested a tariff classification ruling.

The upper surface of the mat is composed of a cellular plastics material backed with a cotton fabric. The bottom surface of the mat is composed of a sponge plastics material. The mat measures approximately 15 1/4" by 11 3/4". The corners are rounded. The mat will be used in retail stores of opticians and optometrists.

The applicable subheading for the plastic mat will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090 HTS, which have originated in the territory of Canada, will be entitled to a 3.1 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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