The tariff classification of a plastic replacement fixture panel insert from China.

NY R02576 September 19, 2005 CLA-2-94:RR:NC:SP:233 R02576 CATEGORY: Classification TARIFF NO.: 9403.90.4000 Ms. Lori Boullet Columbia Sportswear Co. 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a plastic replacement fixture panel insert from China. Dear Ms. Boullet: In your letter dated September 15, 2005, on behalf of Mountain Hardwear, a wholly owned subsidiary of Columbia Sportswear Company, you requested a tariff classification ruling. The article to be imported is identified as Style OU1603. It is a 100% plastic panel that is embossed with the Mountain Hardwear “nut” logo. This panel is inserted into various visual merchandising display fixtures that hold Mountain Hardwear apparel products. Each of these fixtures is imported and sold with the panel(s), but the panel is also imported and sold separately so your customers have the option to purchase replacement panels under Style OU1603. The panels are designed for and can only be used with the floor standing display fixtures. The various fixtures this panel is used in are considered furniture. The applicable subheading for the plastic replacement fixture panel insert will be 9403.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Of reinforced or laminated plastics.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division