CLA-2 CO:R:C:F 089991 EAB
District Director
U.S. Customs Service
880 Front Street
San Diego, California 92188
Re: Application for Further Review of Protest No. 2501-0-
000138, dated December 14, 1990, concerning plastic
riser plates; cellular
Dear Sir:
This is a decision on a protest filed December 14, 1990,
against your decision in the classification of merchandise
liquidated September 21, 1990 and October 5, 1990.
FACTS:
The protestant entered all goods in subheading 3921.90.5050,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), a provision for other plates of plastics, other, other,
other, other, dutiable at the general rate of 4.8 percent ad
valorem.
The protestant now claims that the merchandise is properly
classifiable under subheading 3921.19.0000, HTSUSA, a provision
for other plates of plastics, cellular, of other plastics,
dutiable at the general rate of 6.6 percent ad valorem but
eligible for duty free treatment as a product of Mexico, a
beneficiary country under the Generalized System of Preferences.
Customs laboratory report of a sample taken from the subject
importations indicates that the merchandise is a rigid, non-
cellular plastic plate in which phenolic resin predominates by
weight. The plate is a laminate of phenolic resin impregnated
paper overcoated with phenolic resin.
Other documents associated with this protest indicate that
the merchandise is used in electromechanical devices.
ISSUE:
What is the proper classification under the HTSUSA of rigid,
non-cellular plates of plastic consisting predominantly by weight
of phenolic resin?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. Tariff classification is governed by the principles set
forth in the General Rules of Interpretation (GRIs) and, in the
absence of special language or context which otherwise requires,
by the Additional U.S. Rules of Interpretation. The GRIs and the
Additional U.S. Rules of Interpretation are part of the HTSUSA
and are to be considered statutory provisions of law for all
purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
GRI 6 requires that classification of goods in the
subheadings of a heading shall be determined according to the
terms of those subheadings and applicable subheading notes.
The Explanatory Notes to the Harmonized Commodity Descrip-
tion and Coding System represent the official interpretation of
the Customs Cooperation Council on the scope of each heading;
although neither binding upon the contracting parties to the
Harmonized System Convention nor considered to be dispositive
interpretations, they should be consulted on the proper scope of
the System.
There is no dispute that the merchandise in question is
described in heading 3921, HTSUSA.
General Explanatory Note to Chapter 39 concerning
combinations of plastics and materials other than textiles states
that products consisting of sheets of paper, impregnated with
plastics and compressed together, provided they have a hard,
rigid character and the character of the product is not
attributable to the paper, are classified in Chapter 39.
Explanatory Note 39.21 states that heading 3921 covers only
cellular products or those which have been reinforced, laminated,
supported or similarly combined with other materials, and refers
one back to the aforesaid General Explanatory Note.
We are of the opinion that the subject merchandise is
specifically described in subheading 3921.90.5050, HTSUSA. The
product is hard plastic (phenolic resin), it is a laminate
consisting of sheets of paper inpregnated with the phenolic resin
and compressed together, and the character of the product is not
that of the reinforcing paper, but of the phenolic resin.
HOLDING:
Rigid, non-cellular plates of plastic consisting
predominantly by weight of phenolic resin impregnated paper
sheets laminated together and used in electromechanical devices
are classifiable under subheading 3921.90.5050, HTSUSA, a
provision for other plates of plastics, other, other, other,
other.
Articles classified under that subheading for the year 1990
were subject to a general rate of duty of 4.8 percent ad valorem
and products of Mexico classifiable thereunder were eligible for
duty-free treatment under the Generalized System of Preferences
(GSP), upon compliance with applicable law and Customs
Regulations.
You are instructed to deny the protest, except to the extent
that reclassification of the merchandise as indicated above
results in a partial allowance.
A copy of this decision should be attached to the Customs
Form 19 and mailed to the protestant as part of the notice of
action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division