CLA-2-39:S:N:N3:221 814365

Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of acrylic stands and racks from the United Kingdom.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The stands and rack are used to display items in museums or retail establishments. The Kukri stand (KS1), Japanese arrow rack (AR8), Japanese sword stand (JSS series) and Japanese dagger stand (JDS1) are used to display weapons. The Suzuribako stand (SBS series) is used to support a writing case lid and base.

The applicable subheading for the stands and racks will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division