CLA-2-39:RR:NC:SP:221 C85639

Mr. Richard T. Senior
Rehau Incorporated
P.O. Box 1706
Leesburg, VA 20177

RE: The tariff classification of silicone sheets from Germany.

Dear Mr. Senior:

In your letter dated March 16, 1998, you requested a tariff classification ruling.

Two samples were submitted with your letter. The silicone sheets measure 42 mm by 63 mm by 1.2 mm. After importation, the silicone sheets will be further processed, after which they will be used with a kidney dialysis machine feed line.

The applicable subheading for the silicone sheets will be 3920.99.1000, Harmonized Tariff Schedule of the United States (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 other plastics, film strip and sheets, all the foregoing which are flexible: over 0.152 mm in thickness, and not in rolls. The rate of duty will be 6 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,

Robert B. Swierupski
Director,
National Commodity
Specialist Division