The tariff classification of plastic deck clamps from China, Taiwan, Italy or Vietnam

N076942 October 8, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Dana Praeger Lamplight Inc. W140 N4900 Lilly Road Menomonee Falls, WI 53051-7035 RE: The tariff classification of plastic deck clamps from China, Taiwan, Italy or Vietnam Dear Ms. Praeger: In your letter dated September 18, 2009, you requested a tariff classification ruling. The sample submitted with your request, identified as item 1309052, is a deck clamp intended to hold non-electrical/natural flame outdoor lighting lamps or torches. It can also be used to hold flagpoles or similar poles. The clamp is constructed of molded plastics and incorporates three threaded metal fasteners. The large fastener secures the clamp to the deck railing while the two smaller fasteners secure the torch or pole into the clamp. The applicable subheading for the deck clamp 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