CLA-2-70:RR:NC:1:126 M84333

Ms. Chantal Alarie
Richelieu Hardware Ltd.
7900, boul Henri-Bourassa Ouest
Montreal, Quebec
Canada H4S 1V4

RE: The tariff classification of four glass knobs and one acrylic knob from various countries

Dear Ms. Alarie:

In your letter dated June 15, 2006, you requested a tariff classification ruling. Five representative samples were submitted with your ruling request.

The products in question are five knobs. All of the knobs are packaged together with mounting hardware. You indicated in your letter that the knobs will be used to open kitchen and/or bathroom cabinets.

Item No. BP27613011 is a 19mm crystal knob on a gold metal base. The country of origin is Italy.

Item No. 992314018 is a 25mm glass knob on a chrome base. The country of origin is Spain.

Item No. 993213011 is a 30mm crystal knob on a brass base. The country of origin is Spain.

Item No. 153014012 is a 30mm frosted glass knob on a chrome base. The country of origin is Italy.

Item No. BP 403511 is a 28mm acrylic knob on a brass base. The country of origin is Taiwan.

The applicable subheading for the four glass cabinet knobs will be 7020.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of glass: other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the acrylic cabinet knob will be 3926.30.1000, HTSUS, which provides for other articles of plastics...fittings for furniture, coachwork or the like: handles and knobs. The rate of duty will be 6.5 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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division