The tariff classification of plastic flange nuts from Japan

N010303 May 23, 2007 CLA-2-39:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Frances Wing Toto USA 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of plastic flange nuts from Japan Dear Ms. Wing: In your letter dated April 25, 2007, you requested a tariff classification ruling. You have submitted an illustration depicting item NR 90015, which you identify as a flange nut. It is made of ABS plastic. The flange nut is a spare part for use in a bathtub. The applicable subheading for the plastic flange nut will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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