The tariff classification of multi-mount standoffs from New Zealand

N021450 January 22, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. David Pountney Pizazz International Ltd. 19 Airborne Road, Albany Box 33-340 Auckland, New Zealand 0740 RE: The tariff classification of multi-mount standoffs from New Zealand Dear Mr. Pountney: In your letter dated December 10, 2007, you requested a tariff classification ruling. The multi-mount standoffs are connectors used to secure and separate panels or layers of panels used in applications such as signs, mirrors, product displays and building directories. The standoffs are composed of injection-molded plastics. Parts A, B and C screw into each other through pre-drilled holes in the panels. Optional Part D may be used in conjunction with Parts A, B and C to hold more panels or to increase the standoff distance between the panels. The applicable subheading for the plastic multi-mount standoffs 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. Note that this subheading has replaced subheading 3926.90.9880, HTSUS, which was the appropriate subheading in 2006, when a previous ruling was issued to your office. 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