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NY C86782




May 6, 1998

CLA-2-39:RR:NC:SP:221 C86782

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.10.0000; 3926.90.9880

Mr. Karl F. Krueger
AEI-Carr Customs Brokerage Services
1600 West Lafayette
Detroit, MI 48216

RE: The tariff classification of polyethylene wear plates from Canada.

Dear Mr. Krueger:

In your letter dated April 9, 1998, on behalf of Champion Road Machinery, Ltd., Canada, you requested a tariff classification ruling.

The wear plates are made of high molecular weight polyethylene. They are designed to prevent wear on moving metal parts of a road grader. The plates are available in different sizes, shapes and thicknesses. The sample submitted with your letter is a rectangular sheet measuring approximately 9 inches by 3 inches by 1/4 inch which has been further worked by drilling to incorporate two holes.

You request classification as a part of a road grader, in subheading 8431.49, Harmonized Tariff Schedule of the United States Annotated. However, the wear plates are not necessary to enable the road grader to fulfill its intended function, and are not considered to be parts of the machine.

The applicable tariff provision for the wear plates which are in the form of rectangular sheets which have not been further worked by processes such as drilling, milling, rounding, or beveling, will be 3920.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The general rate of duty will be 4.2 percent ad valorem.

The applicable tariff provision for the wear plates which are in the form of sheets which have been further worked by processes such as drilling or beveling, as well as for wear plates which are made into shapes other than rectangular, will be 3926.90.9880, HTS, 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,

Robert B. Swierupski
Director,

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