CLA-2-39:S:N:N6:221 814367
Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU
RE: The tariff classification of rectangular and round base
blocks from the United Kingdom.
Dear Mrs. Roques:
In your letter dated August 18, 1995, you requested a tariff
classification ruling.
The rectangular (SB series) and round base blocks (RBSB
series) are composed of acrylic, and will be used to display
items in museums and retail establishments. You did not state
the type of acrylic of which the blocks are made.
The applicable subheading for round base blocks will be
3926.90.9890, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the rectangular blocks, when
composed of polymethyl methacrylate, will be 3920.51.5000, 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 polymers of acrylic,
of polymethyl methacrylate, other. The rate of duty will be 7.9
percent ad valorem.
The applicable subheading for the rectangular blocks, when
composed of an acrylic polymer 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 8.3 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