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NY A85263




July 11, 1996

CLA-2-39:RR:NC:TP:221 A85263

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.20.0090; 3926.90.9890

Ms. Susan MacDonald
Rehau Industries, Inc.
1149 Pioneer Road
Burlington, Ontario, Canada, L7M 1K5

RE: The tariff classification of plastic profiles from Canada.

Dear Ms. MacDonald:

In your letter dated June 27, 1996, you requested a tariff classification ruling.

Two sample profiles (Article Numbers 608763 and 618401) were submitted with your ruling request. Both are composed of polyvinyl chloride (PVC) plastic, and are said to have been made by extrusion. Both samples have complex cross sections which are constant from one end of the profile to the other. The length of each of the two profiles exceeds the maximum cross-sectional dimension. Article 618401 has holes punched in it. Article 608763 does not have holes. Both profiles will be used in the manufacture of window frames.

You suggest classification in heading 3925 for the profile with the holes punched in it. However, this profile does not meet the definition of builders' ware provided in Legal Note 11 of Chapter 39 of the Harmonized Tariff Schedule.

The applicable tariff provision for Article 608763 (the profile without the holes) will be 3916.20.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The general rate of duty will be 5.8 percent ad valorem.

The applicable tariff provision for Article 618401 (the profile with the holes punched in it) will be 3926.90.9890, HTSUSA, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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