CLA-2-79:RR:NC:N1:117 L87643

Mr. Albert Kussmaul
Revere Graphics Worldwide, Inc.
5 Boundary Street
Plymouth, MA 02360

RE: The tariff classification of zinc plates from China, the United Kingdom and Japan.

Dear Mr. Kussmaul:

In your letter dated September 13, 2005 you requested a tariff classification ruling. You have submitted a sample and literature for the zinc plates with your letter.

The item to be imported is a plate made of zinc. The plate has been coated on one side with acid resist paint. The remaining side has been polished. The purpose of the paint coating is to protect that side of the plate from damage from acid during the etching process. After importation, the plates will either be sold as imported or covered with a photosensitive coating.

The applicable subheading for the zinc plate will be 7905.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for zinc plates, sheets, strip and foil. The rate of duty will be 2.8 percent.

In your letter you suggest that classification of this product should be under HTS, 8442.50.1010. However, we note that these metal plates are said to be principally used in the United States for signage and are therefore, not described as printing plates that are provided for in this subheading.

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 Gloria Stingone at 646-733-3020.


Robert B. Swierupski
National Commodity
Specialist Division