CLA-2-39:S:N:N3G:221 860235
3926.90.9050
Ms. Mariana Davidovich
American Cyanamid Company
Latin America Group
One Cyanamid Plaza
Wayne, NJ 07470
RE: The tariff classification of plastic sheets, lavatory bowls
and vanities from Mexico or Venezuela.
Dear Ms. Davidovich:
In your letter dated January 7, 1991, you requested a tariff
classification ruling.
The products are all made from "SURELL", your trademark for
a plastics material made from unsaturated polyester resin with an
alumina tri-hydrate filler. The first product is a sheet
measuring 120 inches by 20 inches by 3/4 inch. The sample piece
submitted with your request is not flexible. The second product
is a lavatory bowl, or washbasin. The third product is a vanity
top, which consists of a washbasin, counter top and backsplash,
all in one piece.
The applicable subheading for sheets which have not been
further worked 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.
The applicable subheading for sheets which have been further
worked, for example, those with beveled or rounded edges, or
those which have been drilled, will be 3926.90.9050, 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 lavatory bowls will be
3922.10.0000, HTS, which provides for baths, shower baths and
washbasins of plastics. The rate of duty will be 6.3 percent ad
valorem.
The applicable subheading for the vanity tops will be
3922.90.0000, HTS, which provides for baths, shower baths,
washbasins, bidets, lavatory pans, seats and covers, flushing
cisterns and similar sanitary ware, of plastics...other. The
rate of duty will be 6.3 percent ad valorem.
Articles classifiable under subheadings 3920.63.2000,
3922.10.0000, 3922.90.0000, or 3926.90.9050, HTS, which are
products of Mexico or Venezuela, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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