CLA-2-39:RR:NC:N2:221 L83205
Ms. Caroline Kelly
62-48 80th Street
Middle Village, NY 11379
RE: The tariff classification of alkyd resin sheets and shapes from Great Britain.
Dear Ms. Kelly:
In your letter dated February 24, 2005, you requested a tariff classification ruling.
The sample submitted with your letter is a swatch from a sheet of unsaturated alkyd resin. The material will be imported in both 12-inch square sheets and cut shapes. You state that in the condition as imported, the sheet is flexible in that the two opposite ends touch and the sheet returns to its original shape without evidence of creasing, cracking or distortion. After the material is imported it will be cut into numbers, letters or other shapes and installed in playgrounds and parks. The material will be heated and melted onto asphalt and concrete surfaces in the shapes of games such as hopscotch and snakes and ladders. The material incorporates glass beads embedded in the surface to reflect light and provide skid resistance.
The applicable subheading for the alkyd sheets when imported in the form of squares and rectangles that are flexible in the dimensions as imported will be 3920.63.1000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of unsaturated polyesters: flexible. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the alkyd sheets when imported in the form of squares and rectangles that are not flexible in the dimensions as imported will be subheading 3920.63.2000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of unsaturated polyesters: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the alkyd resin when imported in shapes other than squares and rectangles will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division