CLA-2-39:RR:NC:TP:350:A85929
Ms. Gwendolyn B. Karpus
Robert G. Marshall
P.O Box 40082
Jacksonville, FL 32203
RE: The tariff classification of rigid polyurethane plastic plates reinforced with polyester man-made fibers, from Germany.
Dear Ms. Karpus:
In your letter dated July 2, 1996, on behalf of Revex USA, Inc., you requested a tariff classification ruling.
The instant sample (about 1 1/8" thick) consists of a cut portion from a larger rectangle which you indicate will be imported in standard plate sizes measuring 8' x 4'. It is composed of ground cellular polyurethane plastic reinforced with polyester textile fibers, impregnated with resin and finally treated under heat and pressure. This manufacturing operation causes the cellular nature of the plastic to be lost. Your letter mentions that this material may also be laminated with a formica type material consisting of layers of paper/paperboard impregnated with plastic resin and then treated under heat and pressure. This formica laminate is considered to be a plastics material. While the end use of this product with or without the laminate was not indicated, it is of a type that is commonly used in the manufacture of furniture, counter tops and the like.
Your letter further indicates that these sheets will not be imported further worked, i.e., no beveled or rounded edges and no holes drilled, etc.
The applicable subheading for the product, whether laminated or not, will be 3921.90.2900, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, combined with a single textile material, other, and weighing more than 1, 492kg/m2. The rate of duty will be 4.4 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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division