Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
New York, NY 10167-3397
RE: The tariff classification of polymethyl methacrylate
sheeting from Japan.
Dear Mr. Smithweiss:
In your letter dated January 7, 1998, on behalf of Nittsu
Shoji USA, Inc., you requested a tariff classification ruling.
The product consists of polymethyl methacrylate (PMMA)
sheeting, imported on rolls. After importation the sheet will be
cut to shape and laminated to a plastic door panel component to
form a decorative surface. You have submitted a sample swatch of
the sheet and a sample of the door panel component incorporating
the sheet. The samples will be returned as you requested.
The applicable subheading for the PMMA sheeting 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.
Imports of acrylic sheeting which are products of Japan may
also be subject to antidumping duties.
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.
Robert B. Swierupski