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NY L85230

June 10, 2005

CLA-2-39:RR:NC:N2:221 L85230


TARIFF NO.: 3916.20.0091; 3926.90.9880

Mr. Marty Langtry
FedEx Trade Networks Transport & Brokerage, Inc. 1226 Michael Drive
Suite B
Wood Dale, IL 60191

RE: The tariff classification of joint rulers and joint ruler clips from Spain or France.

Dear Mr. Langtry:

In your letter dated May 21, 2005, on behalf of H&R Import/Export LLC, aka A. Toffolo LLC, you requested a tariff classification ruling.

The joint rulers are polyvinyl chloride (PVC) profiles, eight feet in length, used as stay-in- place forms for concrete flatwork such as streets, sidewalks, driveways or basement floors. The joint rulers absorb expansion of concrete, thus preventing random cracking. They also serve as screeding guides for leveling the surface of the slabs. You have submitted sample lengths of two sizes of joint rulers. Style S80 has a height of 3 inches and base width of 2 3/8 inches. Style S40 has a height of 1 1/2 inches and base width of 1 1/8 inches. The cross section is a ridged triangular shape with multiple hollow inner chambers. The lateral ridges facilitate adherence to the concrete and the wide base provides stability. Some styles will be co-extruded with flexible PVC. The profile has a uniform cross section along its length. The literature submitted with your request states that the inner chambers of the profile may also be used as a low voltage conduit.

Your request included an illustration of a joint ruler clip. The clip is a one-piece molded plastic device that snaps onto the joint ruler and attaches it to a steel rod.

You suggest classification in heading 3925 as builders' ware of plastics, not elsewhere specified or included: other. Heading 3925 includes only articles that are not provided for elsewhere. The joint rulers are provided for more specifically as profile shapes in an earlier heading of chapter 39. Moreover, the joint ruler functions as a spacer and screeding level and not as a structural element. It is not designed specifically for buildings but is used in applications such as sidewalks, driveways and streets.

The applicable subheading for the joint rulers will be 3916.20.0091, 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: of polymers of vinyl chlorideother. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the joint ruler clips will be 3926.90.9880, HTS, which provides for other articles of plasticsother. 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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