CLA-2-39:OT:RR:E:NC:SP:221
Mr. Robert Bucholz
Scott-Roberts and Associates
2393 S Congress Avenue
West Palm Beach, FL 33406
RE: The tariff classification of an anti-riot shield from Brazil.
Dear Mr. Buchholz:
In your letter dated November 5, 2008, on behalf of Gustavo Wakil Caetano Bento, you requested a tariff classification ruling.
A photograph was provided with your letter. The anti-riot shield is composed of transparent polycarbonate plastic. It measures 40 inches by 24 inches by ¼ inch and weighs 9 ½ pounds. The shield will be sold to law enforcement institutions, corrections facilities and security companies.
The applicable subheading for the anti-riot shield will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Articles classifiable under subheading 3926.90.9980, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.
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