CLA-2-39:S:N:N6:221 804467

Mr. Timo Hakso
225 Wohl Road
Longview, WA 98632

RE: The tariff classification of window frames and roller guides from Finland.

Dear Mr. Hakso:

In your letter dated November 11, 1994, you requested a tariff classification ruling.

The roller guides are composed of polycarbonate plastic. The guides are designed to be mounted to mill finished aluminum frames that will be mounted to glass windows. The roller guides make it easy to slide a window open and shut.

The applicable subheading for the roller guides will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the aluminum frames will be 7610.10.0010, HTS, which provides for aluminum structures and parts thereof of (...for example, doors and windows), windows and their frames. The rate of duty will be 5.7 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