CLA-2-76:RR:NC:1: 112 C87243
Mr. V.J. DiSpagna, Sr.
Portside Customs Service, Inc.
1201 Corbin Street
Elizabeth, NJ 07201
RE: The tariff classification of ALCOPLA panels from Taiwan
Dear Mr. DiSpagna:
In your letter dated April 23, 1998, on behalf of Xxentria
International (U.S.A.) Corporation, you requested a tariff
classification ruling.
As indicated by the submitted sample and descriptive
literature, the ALCOPLA (aluminum composite plastic) panels are
comprised of two thin (.5mm) aluminum alloy sheets which sandwich
a thermoplastic core. Standard size specifications include
3' x 6', 4' x 8', and 5' x 10'. This type of panel is generally
used on the exterior of buildings and is available in a variety
of colors.
The applicable subheading for the ALCOPLA panels will be
7610.90.0020, Harmonized Tariff Schedule of the United States
(HTS), which provides for other aluminum structures and parts of
structures. The rate of duty will be 5.7 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 David
Curran at 212-466-5680.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division