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NY J89594

October 21, 2003

CLA-2-39:RR:NC:SP:221 J89594


TARIFF NO.: 3926.90.9880

Mr. Ronald Dudley
Phoenix International Freight Services, Ltd. 2655 Fortune Circle West, Suite D
Indianapolis, IN 46241

RE: The tariff classification of plastic reflectors from China.

Dear Mr. Dudley:

In your letter dated September 18, 2003, on behalf of Sate-Lite Manufacturing, you requested a tariff classification ruling.

The two samples submitted with your request are reflector components made of plastics. The reflector components will be mounted or combined with other components to form reflectors for use on articles such as trucks, trailers, boats, cars, slow moving vehicles, road signs, lawn markers or garage doors.

This office does not agree with your suggested classification as an optical element in heading 9001 of the tariff. This decision is consistent with two decisions on similar merchandise published in the World Custom’s Organization’s Compendium of Classification Opinions on the Harmonized Commodity Description and Coding System. Opinion 8716.90/1, published in Amending Supplement 26 (June 2000), classified reflectors for road trailers, mounted in a frame complete with bolts for fixing in position, as parts of motor vehicles in subheading 8716.90, rather
than as optical elements. Opinion 3926.90/3 classified unmounted triangular sign plates for reflectors, manufactured of red plastics with pyramid shaped bosses to improve their reflecting properties, as other articles of plastics in subheading 3926.90. As stated in T.D. 89-80, decisions in the Compendium of Classification Opinions should be treated in the same manner as the Explanatory Notes, i.e., while neither legally binding nor dispositive, they provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. T.D. 89-80 further states that Explanatory Notes and decisions in the Compendium of Classification Opinions "should receive considerable weight."

The applicable subheading for general purpose plastic reflectors will be 3926.90.9880, 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.

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.


Robert B. Swierupski

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