CLA-2-39:RR:NC:SP:221 I85754

Mr. Rick Pyle
MTG Imports
3 Reeves Station Road
Medford, NJ 08055

RE: The tariff classification of fiberglass reinforced plastic tubes from China.

Dear Mr. Pyle:

In your letter dated August 22, 2002, you requested a tariff classification ruling.

A sample tube was provided with your letter. The tubes are composed of fiberglass reinforced plastics. They will be used in the manufacture of garden and hardware tool handles. As you requested, the sample is being returned.

The applicable subheading for the fiberglass reinforced plastic tubes will be 3926.90.9880, 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.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division