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NY N015718




September 11, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980; 4205.00.8000

Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328

RE: The tariff classification of “Color Samples” from Germany.

Dear Mr. Resetar:

In your letter dated August 10, 2007, you requested a tariff classification ruling.

Three samples identified as Color Samples were provided with your letter. The three components are used in the color display walls of a Fitting Lounge, an area within a Porsche car dealership where customers can see and feel samples of the exterior paint colors, interior body finish colors and upholstery.

Sample #1 represents an exterior paint example. It consists of a semi-cylindrical piece of molded plastic that has been painted yellow. It is approximately 9 inches wide and 7 ½ inches in diameter. There are two protrusions on the edge which are used to attach the sample to the display wall.

Sample #2 represents an interior body example. It consists of a semi-cylindrical piece of molded plastic covered with black leather. It is approximately 9 inches wide and 3 ½ inches in diameter. There is a layer of plastic foam under the leather. The foam plastic provides a cushioned feel to the leather surface. There are two plastic protrusions on one edge which are used to attach the sample to the display wall.

Sample # 3 represents an upholstery example. It consists of a rectangular piece of terracotta colored leather, measuring approximately 39 inches by 19 ½ inches. There is a metal grommet affixed to the upper left-hand corner, and the Porsche crest is embossed on the lower right hand corner.

As you requested, the samples will be returned.

The applicable subheading for Color Sample #1, the exterior body color example, and for Color Sample #2, the interior body example, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Color Sample #3, the upholstery example, will be 4205.00.8000, HTSUS, which provides for other articles of leather or composition leather: other: other: other. The rate of duty will be free.

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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