CLA-2-39:RR:NC:SP:221 E84039

Ms. Joyce M. Duquette
Fritz Companies, Inc.
100 Walnut Street, Door 20
P.O. Box 2874
Champlain, NY 12919

RE: The tariff classification of exterior wall panels from Canada.

Dear Ms. Duquette:

In your letter dated June 25, 1999, filed on behalf of Productions Carea, Inc., you requested a tariff classification ruling.

A sample panel was provided with your letter. The exterior wall panels are composed of polyester resin with mineral fillers and glass giber reinforcement. This mixture is subjected to high-pressure molding to form the panels. The panels, which have screw holes punched into them, are used for exterior wall cladding. The applicable tariff provision for the exterior wall panels will be 3925.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ ware of plastics, not elsewhere specified or included: other. The general rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division