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NY 801495

September 12, 1994

CLA-2-44:S:N:N8:230 801495


TARIFF NO.: 4421.90.9540; 3925.90.0000

Mr. Dave Walser
Arthur J. Humphreys, Inc.
P.O. Box 249
Sumas, WA 98295

RE: The tariff classification of utility shelving supports, of wood fiberboard or of recycled plastics, from Canada.

Dear Mr. Walser:

In your letter dated August 22, 1994, on behalf of Just Simple Shelving Ltd. (Abbotsford, BC, Canada), you requested a tariff classification ruling. Samples and literature representing two types of "shelf support systems" were submitted and will be retained for reference.

The first type, made of medium density wood fiberboard (3/4" thick), consists of two kinds of components which must be assembled by the user: "continuous back mounting cleats" and "shelf brackets." The cleats, 4' or 8' boards about 3 7/8" in width, are mortised at regular (16") intervals on one surface. The brackets are solid, triangular pieces (about 11" x 12" x 3 1/2") which have been tenoned along their 3 1/2" edges. The user is directed to screw the cleats (horizontally) onto a wall, then to attach the brackets to the cleats by tapping them into the mortises provided (thus forming dovetail joints). 12" or 14" shelving (not included) can then be placed on top of the brackets and nailed down.

The applicable tariff provision for the wood fiberboard shelf support systems will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 5.1%.

The second type of system is basically the same, except that the cleats and brackets are made of extruded, recycled plastics instead of fiberboard. The material, predominantly HDPE and LDPE, is said to have characteristics which are comparable to, or in some cases superior to, wood.

The applicable tariff provision for the plastic shelf support systems will be 3925.90.0000, HTSUSA, which provides for other (non-enumerated) builders' ware of plastics, not elsewhere specified or included. The general rate of duty will be 5.3%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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