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NY 881267




January 14, 1993

CLA-2-39:S:N:N6:221 881267

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.19.0000; 3916.10.0000

Mr. Steve Meyer
Spirit of America Corporation
10206 Lima Road
Fort Wayne, Indiana 46818

RE: The tariff classification of structural foam polyethylene sheets and profiles from Canada.

Dear Mr. Meyer:

In your letter dated December 8, 1992, you requested a tariff classification ruling.

Samples of lattice sheets and interconnecting components used to assemble the lattice were included with your letter. All of the products are made from high density polyethylene which has been foamed. The lattice measures four feet by eight feet and is one quarter inch thick. It is molded in a single operation and not further worked after molding. The interconnecting components are in the shape of continuous profiles, imported in lengths of eight feet, with wall thicknesses of one quarter inch. They are available with "H", "U" or "L" shaped cross-sections. The lattice sheets and profiles are used in the building industry for fencing, trellises and decorative purposes.

The applicable subheading for the lattice sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular...of other plastics. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the profiles will be 3916.10.0000, HTS, which provides for rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics, of polymers of ethylene. The rate of duty will be 5.8 percent ad valorem.

Goods classifiable under subheading 3921.19.0000, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 3916.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.9 percent ad valorem rate of duty under the 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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