The tariff classification of hybrid multi-mount standoffs from New Zealand

N094570 February 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. David Pountney Pizazz Marketing Limited 19 Airborne Road, Albany Box 33-340 Auckland, New Zealand 0740 RE: The tariff classification of hybrid multi-mount standoffs from New Zealand Dear Mr. Pountney: In your letter dated February 10, 2010, you requested a tariff classification ruling. Samples labeled 1 and 2 were included with your request. The multi-mount standoffs are used for mounting panels on walls in signage and graphic image display applications. They are used as spacers to separate panels or layers of panels in signs, mirrors, product displays and building directories. Each standoff consists of three parts. Parts A and B connect to each other to form the standoff that separates the layers. The distance between the two parts adjusts to accommodate the spacing requirements of the particular application. Part C is a threaded fastener used to secure the standoff. In standoff 1 parts A and B are composed of a co-polyester resin. In standoff 2 parts A and B are composed of a glass reinforced nylon resin. In both standoffs, the threaded fastener, Part C, is composed of aluminum. The essential character of the standoffs is imparted by the resin components. The applicable subheading for the hybrid multi-mounts, styles 1 and 2, 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