CLA-2-39:OT:RR:NC:N4:421

Mr. John M. Peterson
Ms. Maria E. Celis
Neville Peterson LLP
17 State Street, 19th Floor
New York, NY 10004

RE: The tariff classification of PEEK sheets from Japan

Dear Mr. Peterson and Ms. Celis:

In your letter dated February 19, 2013, on behalf of Kureha American, you requested a tariff classification ruling.

Descriptive literature was included with your request. The merchandise is in the form of rigid noncellular sheets that are used in the manufacture of products such as hard disk drives or tools used in semiconductor wafer handling. The sheet is formed from polyether ether ketone (PEEK). The formulation includes carbon to assist in reducing surface resistance, thus increasing the material’s suitability for use in applications involving products that are sensitive to electrostatic discharge. You state that the carbon additive is in the form of powder and not in the form of fibers or fabric that might reinforce or strengthen the resin.

The applicable subheading for the rigid PEEK sheets will be 3920.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 other plastics: other. The rate of duty will be 5.8 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,

Thomas J. Russo
Director
National Commodity Specialist Division