The tariff classification of ClickBoard profiles from Germany.

NY K87542 July 20, 2004 CLA-2-39:RR:NC:SP:221 K87542 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Debra Flock Kuehne & Nagel, Inc 668 Marina Drive, Suite B7 Charleston, SC 29492 RE: The tariff classification of ClickBoard profiles from Germany. Dear Ms. Flock: In your letter dated June 18, 2004, on behalf of Parador USA, Inc., you requested a tariff classification ruling. Samples were provided with your letter. The ClickBoard profiles are composed of acrylonitrile butadiene styrene (ABS) plastic. They are used as adapting profiles and corner profiles in the installation of ClickBoard interlocking extension boards for wall and ceiling systems. The ClickBoard profiles have uniform cross-sections running throughout their length. The profiles are covered with a decorative surface layer in colors and textures that match the surface of the wall or ceiling boards. The lamination of this exterior decorative layer is considered to be a further working of the profile shape. The applicable subheading for the ClickBoard profiles 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 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division