CLA-2-39:OT:RR:NC:N1:137
Joel Montero
Dantzler Inc.
54 SW 6th Street Suite 200
Miami, FL 33130
RE: The tariff classification of solid surface sheets from China
Dear Mr. Montero:
In your letter dated June 21, 2019 you requested a tariff classification ruling for two types of solid surface sheets. Representative samples were provided and will be retained by this office.
The acrylic solid surface sheet is composed of polymethyl methacrylate resin and aluminum hydroxide filler. The product will be imported in sheets that are 30” by 144” and ½” thickness. They will be used for kitchen and bath counters.
The modified acrylic solid surface sheet is composed of unsaturated polyester resin, methyl methacrylate resin and aluminum hydroxide filler. The product will be imported in sheets that are 30” by 144” and ½” thickness. They will be used for kitchen and bath counters.
The applicable subheading for the acrylic solid surface sheet will be 3920.51.5000, 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 or similarly combined with other materials: of acrylic polymers: of polymethyl methacrylate: other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the modified acrylic solid surface sheet will be 3920.63.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated or similarly combined with other materials: of polycarbonates, alkyd resins, polyallyl esters or other polyesters: of unsaturated polyesters: 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 the World Wide Web at https://hts.usitc.gov/current.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3920.51.5000 and 3920.63.2000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.51.5000 and 3920.63.2000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division