CLA-2-39:S:N:N6:221 889036
3922.90.0000
Mr. Gary T. Cooke
E. I. Du Pont Company
Concord Plaza, Read Bldg.
Wilmington, DE 19898
RE: The tariff classification of acrylic powder, sheets, sinks,
vanity tops, and lavatory bowls from Germany.
Dear Mr. Cooke:
In your letter dated July 23, 1993, you requested a tariff
classification ruling.
The products are all made of "Corian," a material composed of polymethyl
methacrylate with aluminum trihydroxide (alumina trihydrate) filler. In a
phone conversation, you stated that the aluminum trihydroxide is
synthetically produced. The classifications given below are limited to
Corian made with a synthetically produced filler material.
The Corian is imported in the form of sheets, kitchen sinks, vanity
tops, lavatory bowls, and in a raw material form known as "crunchies." The
crunchies are made by crushing sheet Corian in a hammermill machine to form a
fine powder. The crunchies are mixed with the Corian recipe to produce a
different look in the finished product.
The applicable subheading for the Corian in the form of rectangular
sheets, which have not been further worked, will be 3920.51.5000, 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
polymethyl methacrylate, other. The rate of duty will be 18.7 cents per
kilogram.
The applicable subheading for the Corian 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 Corian vanity tops and sinks will be
3922.90.0000, HTS, which provides for baths, shower baths...and similar
sanitary ware, of plastics, other. The rate of duty will be 6.3 percent ad
valorem.
The applicable subheading for the powdered Corian "crunchies" will be
3906.10.0000, HTS, which provides for acrylic polymers in primary form,
polymethyl methacrylate. The rate of duty will be 6.3 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