CLA-2-39:RR:NC:SP:221 J82222
Mr. Ron Reuben
Danzas AEI Customs Brokerage Services
5510 W. 102nd Street
Los Angeles, CA 90045
RE: The tariff classification of “Skatelite” sheets from India.
Dear Mr. Reuben:
In your letter dated March 6, 2003, on behalf of Ranier Richlite Co., you requested a tariff classification ruling.
A sample was provided with your letter. The Skatelite sheets are composed of paper (72%) that has been impregnated with phenolic resin (27%) and cured to form rectangular inflexible sheets. The Skatelite sheets will be used in the manufacture of ramps for skateboarders, bikers and skaters. The Skatelite sheets are available in black, brown, natural and other color finishes.
The applicable subheading for the Skatelite sheets will be 3921.90.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other: high pressure paper reinforced decorative laminates. The rate of duty will be 4.8 percent ad valorem.
Articles classifiable under subheading 3921.90.5010, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term GSP.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division