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NY 839977




CLA-2-76:S:N:N1:113 839977

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.90.0060: 7415.32.5000: 3926.90.9050: 7326.90.9090

Mr. Michael F. Watson
A. W. Fenton Company, Inc.
1100 Rarig Avenue
Columbus, Ohio 43219-2312

RE: The tariff classification of spun aluminum tanks, die cast aluminum bases, brass lug nuts, and plastic liners from Taiwan.

Dear Mr. Watson:

In your letter dated April 11, 1989 you requested a tariff classification ruling on behalf of U.S. Metalcraft, Inc., of Delphos, Ohio. You have provided samples and descriptions of seven items which, when assembled together, produce an urn suitable for holding flowers at a grave or crypt site. You state that these items will not be imported together, but will be separately imported as determined by stock levels of your client.

The first two items are spun aluminum shells which you describe as the "955 tank" and the "Gem tank." These are tank/vases for holding real or artificial flowers. They will be further processed in the United States by cleaning, buffing, coating with an epoxy finish, and baking.

The second two items are cast aluminum bases for the two models of tank described above.

The fifth item is a conical brass lug nut which is internally threaded (5/16-18) and is to be used with a domestically manufactured bolt to attach the base to the tank.

The sixth item is a plastic liner which will be placed inside the completed vase. It has the same shape as the urn and is watertight.

The seventh item is a stainless steel strap which is used to attached to fasten the vase to a grave marker or crypt.

The applicable subheading for the aluminum shells will be 7616.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum. The rate of duty will be 5.7 percent ad valorem. The applicable subheading for the cast aluminum bases will be 7616.90.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the brass lug nut will be 7415.32.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other threaded articles having holes 6 mm. or more in diameter. The rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the plastic liners will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the steel straps will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel. The rate of duty will be 5.7 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 New York Seaport

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