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NY H84138

August 10, 2001

CLA-2-39:RR:NC:SP:221 H84138


TARIFF NO.: 3925.90.0000; 3916.90.5000

Ms. Jean Aiello
International Trade Logistics, Inc.
2525 Brunswick Avenue, Suite 200
Linden, NJ 07036

RE: The tariff classification of plastic ceiling tiles, rosettes, borders and moldings from Poland.

Dear Ms. Aiello:

In your letter dated July 24, 2001, on behalf of US & PL Incorporated, you requested a tariff classification ruling.

A sample ceiling tile and pictures of the moldings, rosettes and borders were provided with your letter. The ceiling tiles are composed of extruded polyethylene with a glued on and overlapping printed pattern layer. The ceiling tiles measure approximately 497 millimeters by 497 millimeters. The rosettes are medallion style ceiling ornaments composed of polystyrene. The borders are composed of polystyrene and are 1500 millimeters in length. They have upraised designs or scrolls. The decorative-finishing moldings are composed of extruded polystyrene and have a printed pattern. They are 1000 through 1500 millimeters in length and have a uniform cross-section throughout their length. The ornamental decorative-finishing moldings are also composed of polystyrene. The ornamental moldings are 1500 millimeters in length and have surfaces decorated with upraised designs and scrolls.

The applicable subheading for the ceiling tiles, rosettes, borders and ornamental decorative-finishing moldings will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the decorative-finishing moldings which have a uniform cross section through their length and whose surfaces have not been decorated with upraised designs and scrolls will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked, but not otherwise worked, of plastics: other. The rate of duty will be 5.8 percent ad valorem.

Articles classifiable under subheading 3925.90.0000, HTS, or 3916.90.5000, HTS, which are products of Poland may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term GSP.

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 212-637-7034.


Robert B. Swierupski

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