Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of acrylic sheets from Korea.
Dear Ms. Cachia:
In your letter dated August 29, 2000, on behalf of LG Chemical America, Inc., you requested a tariff classification ruling.
Three small sample segments were provided with your letter. According to information you have provided, the sheets are composed of polymethyl methacrylate with an aluminum hydroxide filler. The sheets measure 12mm by 760mm by 3680mm. The product is used in making kitchen counter tops.
The applicable subheading for the acrylic sheets 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, other. The rate of duty will be 6.5 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 212-637-7034.
Robert B. Swierupski