CLA-2-39:RR:NC:SP:221 L80956

Mr. Ron Reuben
DHL Danzas Air & Ocean
5510 West 102 Street
Los Angeles, CA 90045

RE: The tariff classification of the “Gibraltar” model of “Hanex” acrylic solid surface material from Korea.

Dear Mr. Reuben:

In your letter dated November 16, 2004, on behalf of Wilsonart International, you requested a tariff classification ruling.

A sample was provided with your letter. The Gibraltar model of Hanex acrylic solid surface material is composed of polymethyl methacrylate with alumina trihydrate filler. It will be imported in rectangular sheets or plates and used to make products such as sink tops and countertops.

The applicable subheading for the acrylic solid surface material will be 3920.51.5000, 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 acrylic polymers: of polymethyl methacrylate: other. The rate of duty will be 6.5 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 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division