CLA-2-39:S:N:N6:221 804697

Mr. Bob Corrado
Emery Customs Brokers
184-54 149th Avenue
Springfield Gardens, NY 11413

RE: The tariff classification of allyl diglycol carbonate sheet from Italy.

Dear Mr. Corrado:

In your letter dated November 28, 1994, on behalf of Air- Lock Inc., you requested a tariff classification ruling.

The allyl diglycol carbonate measures approximately 1 meter by 1 meter. You have indicated that in its imported dimensions the sheet is not flexible. The sheet will be used for ophthalmic lenses, shields, instrument panels, and marine and aircraft glazing. The sheet is said to be composed of an unsaturated polyester.

The applicable subheading for the sheet will be 3920.63.2000, 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 unsaturated polyesters, other. The rate of duty will be 5.8 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