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NY N005181




January 26, 2007

CLA-2-39:RR:E:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Rd.
Portland, OR 97223

RE: The tariff classification of architectural columns, capitals and plinths

Dear Mr. O’Rourke:

In your letter dated January 8, 2007, you requested a tariff classification ruling.

The literature submitted with your request depicts various sizes and styles of architectural columns. The columns are composed of fiberglass reinforced polyester resin. The columns are ornamental structural elements used in buildings. You have also requested a ruling on capitals and plinths used with the columns. The capitals are the tops or crowning members of the column. The plinths are the lower blocks of the column. The capitals and plinths are made of either fiberglass reinforced polyester resin or polyurethane.

You have not indicated the country of origin of the products. The rate of duty provided below applies to countries with which the United States has Normal Trade Relations.

The applicable subheading for the columns, capitals and plinths will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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