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NY 887920




July 27, 1993

CLA-2-39:S:N:N6:221 887920

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.1000; 7616.90.0080; 8310.00.0000

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of reflective sheeting, sign blanks and sign plates from Canada.

Dear Mr. Baker:

In your letter dated June 28, 1993, on behalf of Summum, Inc., you requested a tariff classification ruling.

Two samples were enclosed with your ruling request. The first sample is self-adhesive plastic sheeting with a light reflective surface produced by glass grains. The sheet is printed with a picture of a crossed out truck, indicating that no trucks are permitted on the road.

The second sample consists of an aluminum plate to which the reflective sheeting described above has been laminated. In this instance, however, the sheeting has not been printed. The aluminum plate has curved edges and punched holes, and has the character of a sign plate, less the printing.

On occasion, a combination of the above two items will be imported, and the printed reflective sheeting will already be laminated to the aluminum plate. The aluminum sign plate will be imported in various shapes, such as squares, rectangles and octagons.

The applicable subheading for the self-adhesive reflective sheeting will be 3919.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other, having a light-reflecting surface produced in whole or in part by glass grains (ballotini). The rate of duty will be 6.6 percent ad valorem.

The reflective sheeting with glass ballotini classified under subheading 3919.90.1000, HTS, which has originated in the territory of Canada, will be entitled to duty free treatment under subheading 9905.39.16, HTS, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the aluminum plates, when not printed with letter or symbols, will be 7616.90.0080, HTS, which provides for other articles of aluminum, other. The rate of duty will be 5.7 percent ad valorem.

Goods classifiable under subheading 7616.90.0080, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent ad valorem rate of duty under the FTA upon compliance with all applicable regulations.

The applicable subheading for the aluminum plates that have been printed with signs or symbols will be 8310.00.0000, HTS, which provides for sign plates, name plates, address plates and similar plates, numbers, letters and other symbols, and parts thereof, of base metal. The rate of duty will be 3.8 percent ad valorem.

Goods classifiable under subheading 8310.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.9 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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