The tariff classification of plugs from Canada.

NY 887187 July 8, 1993 CLA-2-73:S:N:N3:115 887187 CATEGORY: Classification TARIFF NO.: 7326.90.9090; 7907.90.6000 Mr. Joseph L. Giumentaro Ameri-Can Customhouse Brokers, Inc. Peace Bridge Plaza Buffalo, New York 14213-2488 RE: The tariff classification of plugs from Canada. Dear Mr. Giumentaro: In your letter dated June 7, 1993, you requested a tariff classification ruling, on behalf of your client, Temiskaming Industrial Mining Ent., Ontario, Canada. The subject articles are various types of plugs used in the mining, quarrying and construction industries. The following four types of plugs are at issue in this inquiry: 1) VK grout plug - type A 2) VK grout plug - type B 3) Margo type plug 4) Drill hole safety plug The plugs are constructed of zinc, rubber and a mild steel pipe in the center. The pipes may have a left hand pipe thread. The plugs comprise all of these components assembled into one piece. The wedges are built into the assembly. The plugs are assembled into a hole either mechanically or manually as the plug construction requires. The purpose of the plugs is to seal the area from water or seepage. They are used as a means of pumping grout or cement into the drill hole to secure bad ground or seal off porous ground. The total weights of the base metal components constitute the essential character of each plug. The weights of the component materials vary according to the length and size of the material used in each plug. The applicable subheading for the plugs with the steel weight exceeding the weight of the zinc, will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem. The applicable subheading for the plugs with the zinc weight exceeding the weight of the steel, will be 7907.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, other. The duty rate will be 5.7% ad valorem. Goods classifiable under subheadings 7326.90.9090 and 7907.90.6000, HTS, which have originated in the territory of Canada, will be entitled to a 2.8% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 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. Sincerely, Jean F. Maguire Area Director New York Seaport