CLA-2-39:RR:NC:SP:221 I88751

Mr. Allen DeForrest
Wild Ideas, LLC
P.O. Box 1575
Santa Ynez, CA 93460

RE: The tariff classification of reinforced plastic cylinders from New Zealand.

Dear Mr. DeForrest:

In your letter dated November 11, 2002, you requested a tariff classification ruling.

The cylinder will be used as a component in the production of a storage container that is used to protect food from bears and other animals in the wilderness. The cylinders measure approximately 9 inches in diameter and 10 or 14 inches in length. The cylinder is made of carbon and glass fiber reinforced plastics.

The applicable subheading for the cylinders will be 3926.90.9880, 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 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