CLA-2-39:R:N3:221 814246

Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of acrylic bracket shelves, shelf racks and easels from the United Kingdom.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The bracket shelves (WBS series), round bracket shelves (RBS series), corner bracket shelves (CBS series), vertical shelf racks (VSR) and easels (AE1) are all composed of acrylic and will be used to display items in museums and retail establishments.

The applicable subheading for the easels will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the bracket shelves, round bracket shelves, corner bracket shelves and vertical shelf racks will be 3925.90.0000, 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.

This ruling is being issued under the provisions of Section 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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division