CLA-2-39:RR:NC:SP:221 C83307

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Avenue
33rd Floor
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
National Commodity
Specialist Division