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NY 814366

September 18, 1995

CLA-2-39:S:N:N3:221 814366


TARIFF NO.: 3926.90.9890; 7419.99.5050

Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of acrylic and brass display stands and blocks from the United Kingdom.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The display stands and blocks of acrylic will be used in museums and retail establishments to display various items. The Japanese pipe case stand (JPC1) is designed to hold a Japanese pipe case. The Inro stand (IR series) is composed entirely of acrylic, while the Inro blocks (IRB) consist of an acrylic base and brass arm. The mirror backed stands (IRM series) allow both sides of an object to be viewed simultaneously. The Japanese sword stands (JSS series) are used to display a sword and scabbard.

The applicable subheading for the acrylic pipe case stand, Inro stand, mirror backed stands and sword stands will be 3926.90.9890, 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.

The applicable subheading for the acrylic Inro block with the brass arm will be 7419.99.5050, HTS, which provides for other articles of copper, other. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5580.


Roger J. Silvestri

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