CLA-2-39:RR:NC:TP:221 A85705
Mr. Wenyan Lei
AKD America Investment Corp.
445 S. Figueroa Street
Suite 2250
Los Angeles, CA 90071
RE: The tariff classification of biaxially oriented polystyrene (BOPS) sheet from China.
Dear Mr. Lei:
In your letter dated July 10, 1996, you requested a tariff classification ruling.
The polystyrene sheet will be used in the manufacture of packaging products. Two samples of the sheet were submitted with your letter. Both samples have rounded corners. We are not sure if the rounded corners reflect the actual product in its imported condition, or if the corners have been rounded merely for ease of handling the samples. The classification of this product is dependent upon whether the sheet, in its imported condition, has rounded corners.
The applicable subheading for the polystyrene sheet, if imported with rounded corners, will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the polystyrene sheet, if imported in rectangular form without rounded corners, will be 3920.30.0000, HTS, 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 polymers of styrene. The rate of duty will be 5.8 percent ad valorem.
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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division