Ms. Jannett Futrell
4417 Lancaster Pike
Wilmington, DE 19805
RE: The tariff classification of Corian® sheets from Japan or Korea
Dear Ms. Futrell:
In your letter dated October 2, 2012, you requested a tariff classification ruling.
The merchandise is described as Corian® sheets. The sheets are composed of methyl methacrylate acrylic polymer and alumina trihydrate filler. The primary use will be in kitchen countertops, bathroom vanity tops, and wall cladding in showers. The sheets will be manufactured in three thicknesses: 6 mm, 12 mm and 18 mm.
You note the abundance of filler material in the product and question whether that precludes classification of the product in the provision for sheets of poly(methyl methacrylate). The presence of a significant percentage of alumina trihydrate filler does not preclude classification in that provision.
The applicable subheading for the Corian® sheets 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.
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.
Thomas J. Russo
National Commodity Specialist Division