CLA-2-39:RR:NC:SP:221 R04405

Mr. Michael Koseck
E. Besler & Co.
115 Martin Lane
Elk Grove Village, IL 60007

RE: The tariff classification of polycarbonate sheets from Italy.

Dear Mr. Koseck:

In your letter dated July 17, 2006, on behalf of Gallina USA, Inc., you requested a tariff classification ruling.

The polycarbonate sheets will be imported in various lengths and widths. The thicknesses will range from ¼ inch to 1¼ inch. The sheets are rectangular and they are not drilled, beveled or otherwise worked. They will be used in engineering and optical applications.

The applicable subheading for the polycarbonate sheets will be 3920.61.0000, 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 polycarbonates. 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division