The tariff classification of plastic elbows for concrete forms from Switzerland.

N036257 September 10, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Markus Candinas CWK Construction Supplies Inc. 2435 Old PB Verona, WI 53593 RE: The tariff classification of plastic elbows for concrete forms from Switzerland. Dear Mr. Candinas: In your letter dated August 21, 2008, you requested a tariff classification ruling. A photograph was provided with your letter. The “elbows” are L-shaped braces that vary in size from 16 centimeters by 25 centimeters to 16 centimeters by 30 centimeters. They are composed of polypropylene plastics and are for one-time use in pouring concrete floors. During construction the elbows are used to hold concrete forms while also acting as anchors for temporary safety railings utilized during the construction process. The elbows become part of the completed construction project as they are imbedded into the concrete during construction. The applicable subheading for the elbows 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