CLA-2-85:S:N:N1:109 802634

Mr. Robert J. Powers
Fritz Companies, Inc.
P.O. Box# 19287
Charlotte, NC 28219

RE: The tariff classification of a microwave touch plate from Taiwan

Dear Mr. Powers:

In your letter dated September 27, 1994, you requested a tariff classification ruling on behalf of TLI Limited of Charlotte, North Carolina. The merchandise is identified in your letter as a microwave touch plate that is used for microwave ovens. The touch plate is made of plastic material and has various selections of food (i.e. rice, pasta, vegetable, etc.) written on it. It also has various numbers (i.e. 1 through 9) for the level of cooking instructions for the various types of food. A sample of this merchandise has been submitted and is being returned to you with this binding ruling.

The applicable subheading for the microwave touch plate will be 8534.00.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "[other plastic impregnated printed circuits]." 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport