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NY K88735

August 31, 2004
CLA-2-39:RR:NC:SP:221 K88735


TARIFF NO.: 3926.90.9880

Mr. John Stearns Coker
Portage Cove Company
P.O. Box 95940
Seattle, WA 98145-2940

RE: The tariff classification of shim products from China.

Dear Mr. Coker:

In your letter dated August 8, 2004, you requested a tariff classification ruling.

The shim products will be used in the installation of U.S. manufactured windows. They will be shipped in bulk to American window manufacturers, who will include them with the windows when shipped to the job site. You have provided diagrams and information for two of the products. Product #1 is a shim set composed of ABS plastic. The shims are used to fill the space between a rough opening for a window and the prefabricated unit that is installed in the opening. Product #2 is a sill corner made of polyvinyl chloride (PVC) plastic. The sill corners are used as prefabricated flashing that prevents water from entering an exterior wall at the bottom two corners of a window. Product #3 is identified as vinyl strips. Item #4 is described as sill shims. You have not provided samples or pictures of Products #3 or #4.

The applicable subheading for the Product #1 shim set and Product #2 sill corner 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.

Your inquiry does not provide enough information for us to give a classification ruling on the vinyl strips and the sill shims. Your request for a classification ruling should include samples, if available, or clear and detailed illustrations or diagrams. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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