CLA-2-39:S:N:N6:221 814368
3920.59.8000
Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU
RE: The tariff classification of acrylic covers, bases, bridges
and steps from the United Kingdom.
Dear Mrs. Roques:
In your letter dated August 18, 1995, you requested a tariff
classification ruling.
The covers with bases (DCC series), bases (DCB series),
bridges (B series), Chinese bridges (CB series) and steps (DSS
series) will be used to display items in museums and retail
establishments. These items are all composed entirely of
acrylic, except for the covers with bases (DCC series) which are
composed of a wood base and acrylic covers.
The acrylic bases (B series) are flat and rectangular. You
do not state the type of acrylic of which they are composed.
The applicable subheading for the acrylic bridges, Chinese
bridges and display steps 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 acrylic covers with wood
bases will be 4421.90.9840, HTS, which provides for other
articles of wood. The rate of duty will be 4.7 percent ad
valorem.
The applicable subheading for the rectangular bases, 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 bases, 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