CLA-2-39:RR:NC:N2:221 M84587
Mr. Leonardo Amaya
Hispanic American Global Merchandise
23-24 33 Avenue
Astoria, New York 11106
RE: The tariff classification of T-Plak plates from Argentina.
Dear Mr. Amaya:
In your letter dated June 14, 2006, you requested a tariff classification ruling.
The sample submitted with your request is identified as a T-Plak plate. It is made from recycled beverage carton packaging material, which consists of layers of plastics, cardboard and aluminum foil. The recycled materials are shredded, put into a mold and then compressed under high heat and high pressure to form a rigid plate. The processing forms a product that loses the characteristics of cardboard and foil and takes on the characteristics of rigid plastics. The plates are used in the construction industry, principally for ceilings and roofs.
The applicable subheading for T-Plak imported in the form of rectangular sheets or plates will be 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other…other. The rate of duty will be 4.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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