Ms. Etsuko Wilson
1225 W. 190th St, Suite 375
Gardena, CA 90248
RE: The tariff classification of acrylic sheet from Japan.
Dear Ms. Wilson:
In your letter dated February 28, 2007, you requested a tariff classification ruling.
The sheet is composed of polymethyl methacrylate (PMMA) and is coated on both sides with fluoropolymer. According to the figures submitted with your request, the PMMA accounts for 80 percent of the weight of the product and the fluoropolymer accounts for 20 percent of the weight. The sheet measures approximately 65 centimeters in width and will be imported in rolls.
The applicable subheading for the sheet will be 3920.51.1000, 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 polymethyl methacrylate: flexible. The rate of duty will be 6 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