Mr. Mitsutoshi Miyasaka
Izumi America, Inc.
577 Chestnut Ridge Road
Woodcliff Lake, NJ 07675
RE: The tariff classification of acrylic sheet from Japan.
Dear Mr. Miyasaka:
In your letter dated August 16, 1996, you requested a tariff
Two samples were submitted with your letter. Both are
rectangular and composed of polymethyl methacrylate. These
sheets will be used as screen covers for projection televisions.
The larger sample measures approximately 52 inches by 35 inches;
the smaller sample is approximately 30 inches by 44 inches. Both
sheets are flexible.
You suggest classification in heading 8529, as parts of
televisions. However, the sheets are not parts for televisions,
but merely protective sheets that will be used to encase a
television. In addition, these sheets meet the definition of
sheet as described in Legal Note 10 of Chapter 39 of the
Harmonized Tariff Schedule, which among other things, states that
sheets are classifiable in heading 3920 even if as imported they
are articles ready for use.
The applicable subheading for the acrylic sheet will be
3920.51.1000, 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, flexible. The rate of duty
will be 6 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 212-466-5580.
Roger J. Silvestri