The tariff classification of body demolding setters from Japan

N049016 January 26, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 M. Frances Y. Wing Toto 7700 Spence Road Fairburn, GA 30213 RE: The tariff classification of body demolding setters from Japan Dear Ms. Wing: In your letter dated December 23, 2008, you requested a tariff classification ruling. A sample section of a body demolding setter was provided with your letter. Demolding setters are bases with shaped insets used to hold components of a toilet during the manufacturing process. The setters are composed of fiberglass reinforced plastics (FRP) on plywood frames. The FRP is coated with epoxy resin to give it increased strength and firmness. After toilet components are removed from the molds in which they are formed, they are placed into the shaped insets in the body demolding setters. The setters keep the components in shape until they are fully cooled and hardened. The applicable subheading for the body demolding setter 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