The tariff classification of a switch plate cover from Taiwan.

NY G88592 April 4, 2001 CLA-2-39:RR:NC:N2:221 G88592 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Yasmin Batista Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a switch plate cover from Taiwan. Dear Ms. Batista: In your letter dated March 23, 2001, you requested a ruling on tariff classification. The sample submitted with your letter is a switch plate cover, style # BTS01AC6, made of plastic resin. The switch plate is imported with two screws for mounting onto a wall. The switch plate and screws comprise a set, with the essential character imparted by the switch plate. The applicable subheading for the switch plate cover 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 general 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division