LA-2-39:RR:NC:SP:221 E86756

Mr. Richard H. Abbey
Ablondi, Foster, Sobin & Davidow, P.C.
1150 Eighteenth Street, N.W.
Ninth Floor
Washington, D.C. 20036-4129

RE: The tariff classification of Kojima 900T sheet from Japan.

Dear Mr. Abbey:

In your letter dated August 17, 1999, on behalf of Toyota Tsusho America, Inc., you requested a tariff classification ruling.

A sample of the product identified as Kojima 900T sheet was submitted with your request. The sheet is of multilayered construction and simulates wood grain. It is noncellular, flexible, and will be imported on rolls. The sheet is made from a copolymer in which acrylic polymers predominate by weight. The sample is being returned as you requested.

The applicable subheading for the Kojima 900T sheet will be 3920.59.1000, 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 acrylic polymers: other: flexible. The rate of duty will be 6 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division