CLA-2-39:OT:RR:NC:N4:421
Ms. Barb Carman
BCB International Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of flooring panels from Canada
Dear Ms. Carman:
In your letter dated May 23, 2013, on behalf of Octopus Products Ltd., Canada, you requested a tariff classification ruling.
The merchandise is described as flooring grade Bencore Starlight panels imported as flat sheets measuring 1210 mm by 3015 mm by 40 mm (approximately 48 inches by 118 inches by 1.6 inches). A sample piece was included with your request. The panels are constructed with a polycarbonate core sandwiched between two outer layers. The outer layers consist of either polycarbonate (PC) or PETG, an amorphous thermoplastic co-polyester consisting of glycol modified polyethylene terephthalate. The Starlight ST Plus 40 flooring panel consists of a PC core with PC outer layers. The Starlight 19 Plus flooring panel consists of a PC core with PETG outer layers. According to the weight breakdown provided with your request, the combined weight of the PETG outer layers exceeds the weight of the PC core. The Starlight 34 Plus UVP flooring panel consists of a PC core with PETG outer layers. According to the weight breakdown provided with your request, the combined weight of the PETG outer layers equals the weight of the PC core.
Classification of sheets of plastics depends on the polymer that predominates by weight. Although you indicate that in the Starlight 34 Plus UVP flooring panel the weight of the PETG outer layers equals the weight of the PC inner core, it is likely that in the imported product one of the polymers will predominate by weight. Classification will be determined based on the actual weights of the polymers in the imported product and not the estimated weights listed in your request. In the event that the weight of the PC and the weight of the PETG components are identical in the imported product, classification will be in the subheading which appears last in the tariff, in this case, in the provision for sheets of PETG.
The applicable subheading for the Starlight ST plus 40 flooring panel consisting of a PC core and PC outer layers, and for the Starlight 34 Plus UVP flooring panel when the PC core predominates by weight over the PETG outer layers, will be 3920.61.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 polycarbonates. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Starlight 19 Plus flooring panel consisting of a PC core and PETG outer layers, where the PETG outer layers predominate by weight over the PC core, as well as for the Starlight 34 Plus UVP flooring panel, both when the PETG skins predominate by weight over the PC core and when the PETG skins are identical in weight to the PC core, will be 3920.69.0000, HTSUS, 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 other polyesters. The general rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division