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February 3, 1999

CLA-2-39:RR:NC:SP:221 D87026

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 3916.90.5000

Mr. Jayson Kayser
Powertrusion 2000 International, Inc.
7845 East Redfield Road
Scottsdale, Arizona 85260

RE: The tariff classification of plastic telephone and power distribution poles from Mexico and the Phillippines.

Dear Mr. Kayser:

In your letter dated January 12, 1999, you requested a tariff classification ruling.

Descriptive literature was included with your letter. The power and distribution poles are composed of fiberglass reinforced polyester plastics. The poles vary in length from 30 feet to over 100 feet. The cross section is octagonal. In a telephone conversation with this office, you indicated that most of the poles would be imported with drilled holes and with caps glued to the ends. Some poles of a greater cross section might also be coupled to poles of a lesser cross section. All these poles are considered to be advanced beyond mere profile shapes. In some instances, however, the poles will be imported as profile shapes without holes, caps or fittings, and will have a constant cross section throughout the entire length of the pole.

The applicable subheading for the poles that have drilled holes, caps or fittings, or have been advanced beyond mere profile shapes, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for those poles that have not been advanced beyond profile shapes will be 3916.90.5000, HTS, which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: other. The duty rate will be 5.8 percent ad valorem.

Articles which are classifiable under subheading 3916.90.5000 or 3926.90.9880, HTS, which are products of the Phillippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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