Mr. Tim Nicholas
1049 Meadow Point Court
Jacksonville, FL 32221-2545
RE: The tariff classification of an acrylic block from China.
Dear Mr. Nicholas:
In your undated letter, received in this office on January 25, 2007, you requested a tariff classification ruling.
The sample provided with your letter is a rectangular acrylic block, approximately 5 inches in length, with a square cross section measuring ¾ inch by ¾ inch. The blocks will be imported in various sizes and colors and will be used by a lathe turner to make hand turned pens to sell at craft shows. In its imported condition, the block has not been drilled or in any way advanced beyond mere surface processing. It has not been shaped or processed in any way that restricts its use to the production of pen barrels. You did not state the type of acrylic the blocks are composed of.
The applicable subheading for the acrylic blocks, when composed of polymethyl methacrylate, will be 3920.51.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 poly(methyl methacrylate), other. The rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the acrylic blocks, when composed of an acrylic plastic other than polymethyl methacrylate, will be 3920.59.8000, HTSUS, 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...other. The rate of duty will be 6.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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