CLA-2-39:RR:NC:SP:221 D85588
Mr. Steve Rozsas
Charles Happel, Inc.
17 Battery Place, Suite 1230
New York, NY 10004
RE: The tariff classification of acrylic synthetic marble from
Japan and South Korea.
Dear Mr. Rozsas:
In your undated letter, received in this office on
December 11, 1998, on behalf of Calsak Corporation, you requested
a tariff classification ruling.
The acrylic synthetic marble is composed of 50-60 percent by
weight of methyl methacrylate resin and 40-50 percent by weight
of aluminum hydroxide filler. The product will be imported in
rectangular sheets ranging in sizes from 30" by 96" to 30" by
144", and in thicknesses of 1/8", 1/4", 1/2", 5/8" and greater.
The acrylic sheets will be used for kitchen and bath counter
tops. The importer suggests that the presence of aluminum
hydroxide precludes the sheet from heading 3920. However, the
aluminum hydroxide is a synthetic filler, and it is not similar
to reinforcement or lamination.
It is unlikely that any of these sheets are flexible.
Flexible sheets are those that can be bent so that one side of
the sheet touches the other side without cracking or permanently
creasing the sheet.
The applicable subheading for the sheets that are not
flexible 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 acrylic polymers, of polymethyl methacrylate,
other. The rate of duty will be 6.8 percent ad valorem. The
rate of duty will change to 6.5 percent in 1999.
The applicable subheading for any sheets which are flexible
will be 3920.51.1000, 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 acrylic polymers, of polymethyl methacrylate,
flexible. The rate of duty will be 6 percent ad valorem. The
rate of duty will remain unchanged in 1999.
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 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division