CLA-2-76:RR:NC:1:118 I81082

Mr. Zvi R. Cohen
Jem International Trade Services, Inc.
276 Marlborough Street
Boston, MA 02116

RE: The tariff classification of an aluminum backer plate from Taiwan or China

Dear Mr. Cohen:

In your letter dated April 17, 2002, you requested a tariff classification ruling.

You have described your sample as an aluminum backer plate. It is stamped out of a piece of aluminum, approximately 1” in length x 1” in width with a hole in its center over 6 mm in diameter. It is to be used as a washer between a steel nut and a rubber conveyor belt to prevent a nut from cutting and tearing the rubber belt.

The applicable subheading for the aluminum backer plate will be 7616.10.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotter pins, washers and similar articles: other: having shanks, threads or holes over 6 mm in diameter: other. The rate of duty will be 5.5% 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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division