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NY 885568





May 13, 1993

CLA-2-39:S:N:N6:221 885568

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9590

Mrs. M. Bruce
Gem Manufacturing
1479 Ross Road
Matsqui, British Columbia, Canada, V4X 1B5

RE: The tariff classification of a fireplace mantel from Canada.

Dear Mrs. Bruce:

In your letter dated April 19, 1993, you requested a tariff classification ruling.

The fireplace mantel is composed of polyurethane structural foam.

The applicable subheading for the fireplace mantel will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, will be entitled to a 2.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (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).

Sincerely,

Jean F. Maguire
Area Director

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