CLA-2-39:OT:RR:NC:N4:421

Miss Siobahn Barker
Daco Scientific Ltd.
Vulcan House
Calleva Park
Aldermaston, Berkshire, United Kingdom RG7 8PB

RE: The tariff classification of plastic spacers and washers from the United Kingdom

Dear Miss Barker:

In your letter dated May 20, 2010, you requested a tariff classification ruling.

Diagrams were included with your letter. The spacers (Parts D/JS2764, D/JS2763 and D/JS2766) and the insulating shoulder washers (Part D/JS2751) are composed of plastics. They will be used on a production line for hand controllers.

The applicable subheading for the spacers 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.

The applicable subheading for the insulating shoulder washers will be 3926.90.4590, HTSUS, which provides for other articles of plastics…gaskets, washers and other seals. The rate of duty will be 3.5 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/.

You also asked for a classification ruling for an aluminum PCB mount. We are unable to issue a ruling for the mount without additional information. Please provide a sample of the mount. In addition, provide a description of how and where it is used. Is it used with machinery? If so, provide schematics for the machine and show precisely how and where the mount is located and used in the machine. Does the mount have any electrical features? If so, please explain.

If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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