CLA-2-39:RR:NC:SP:221 R03729

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of plastic floor signs from China.

Dear Mr. Crago:

In your letter dated April 13, 2006, on behalf of your client Corporate Express, you requested a tariff classification ruling.

The submitted illustration depicts two plastic floor signs. The sign identified as item number C097CA00023 is printed with the word “Caution” and the sign identified as item number C097CA00024 is printed with the words “Wet Floor.” The signs also include a printed design of someone falling. The bright yellow signs are made of polypropylene plastic. Both signs measure 67 cm by 24 cm by 4.5 cm. The two-sided signs are designed with a built-in carrying handle and they fold flat for storage. These signs are three-dimensional articles with barrier functions, so the printing is considered to be incidental for tariff classification purposes.

The applicable subheading for the plastic floor signs will be 3926.90.9880, 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/.

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