CLA-2-39:S:N:N3G:221 861113
Mr. William Drury
PL Technologies, Inc.
1175 Peachtree St. N.E.
100 Colony Square, Suite 200
Atlanta, GA 30361
RE: The tariff classification of plastic drainage gutter
sections and accessories from China.
Dear Mr. Drury:
In your letter dated February 21, 1991, you requested a
tariff classification ruling.
The products consist of drainage gutter sections and
auxiliary components, all made from fiberglass reinforced
plastics. The gutter channel sections measure 12 feet in length
and approximately 6 inches by 6 inches in cross section, and are
roughly in the shape of a U with a projecting lip at one corner.
The drainage spouts consist of two U-shaped sections designed to
fit over each other, smaller than the gutter channels in cross-
section, and 12 feet in length. The drainage lip sections are
basically flat, with a lip on the end, also 12 feet in length.
These three products are all imported in the form of profile
shapes, with a uniform cross-section throughout. You will also
import left and right elbow sections.
The applicable subheading for the gutter channel sections,
drainage spouts and drainage lip sections, when not further
processed, will be 3916.90.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for profile shapes,
whether or not surface-worked but not otherwise worked, of other
plastics. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the gutter elbow sections, as
well as for any gutter channel or lip sections or drainage spouts
which have been further processed, such as by having holes
drilled in or by having the edges beveled, 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 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