CLA-2-39:RR:NC:TP:221 A83150
Ms. Carol Hagyard
A.N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification of a mounting board from Canada.
Dear Ms. Hagyard:
In your letter dated May 6, 1996, on behalf of Concept Media, Inc., Canada, you requested a tariff classification ruling.
The mounting board will be used for artwork and photographic mounting. The board, which is rectangular, is composed of an inner core of cellular polystyrene covered on both sides with a clay coated paper. The polystyrene predominates by bulk and thickness.
The applicable tariff provision for the mounting board will be 3921.11.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of styrene. The general rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division