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August 6, 1999

CLA-2-39:RR:NC:SP:221 E84987

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.51.5000; 3920.59.8000

Mr. Norman Stone
Halstead International
289 Greenwich Avenue
Greenwich, CT 06830

RE: The tariff classification of acrylic sheets from Korea.

Dear Mr. Stone:

In your letter dated July 15, 1999, you requested a tariff classification ruling.

The sample submitted with your request is identified as acrylic solid surface counter top material. You did not specify the type of acrylic. The sample piece is rectangular, measures ½ inch in thickness, and is not flexible. For the purposes of this ruling, it is assumed that the imported material will also be rectangular.

The applicable subheading for the acrylic counter top material, if composed of polymethyl methacrylate, will be 3920.51.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials...of acrylic polymers...of polymethyl methacrylate, other. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the acrylic counter top material, if composed of acrylic polymers other than polymethyl methacrylate, will be 3920.59.8000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials...of acrylic polymers...other. The rate of duty will be 6.5 percent ad valorem. 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3920.51.50 - Nonadhesive plates, sheets, film, foil and strip, noncellular, not combined with other materials, of polymethyl methacrylate, not flexible
• Tariff No.: 3920.59.80 - Plates, sheets, film, etc, noncellular, not reinforced, laminated, combined, of other acrylic polymers, nesoi