CLA-2-39:S:N:N6:221 807559

Ms. Pamela Ervin
Expediters International of Washington, Inc.
3645 E. Atlanta Avenue, Suite 2
Phoenix, Arizona 85040-2946

RE: The tariff classification of polyester kitchen countertop material from Saudi Arabia.

Dear Ms. Ervin:

In your letter dated February 27, 1995, on behalf of Oakcraft, Inc., you requested a tariff classification ruling.

The kitchen countertop material consists of an unsaturated polyester resin with an aluminum hydroxide filler, forming a sheet. The countertop material measures 800 by 3600 by 13 millimeters. The sheets are not flexible.

The applicable subheading for the kitchen countertop sheets will be 3920.63.2000, 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 unsaturated polyesters, other. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport