Ms. Marisa A. Ramos
Nippon Express USA, Inc.
5176 Pelican Drive
Atlanta, GA 30349
RE: The tariff classification of polyurethane sheet from Japan.
Dear Ms. Ramos:
In your letter dated January 24, 2001, on behalf of Hokushin Corporation, you requested a tariff classification ruling.
Samples were provided with your letter. The samples are approximately 0.1 inch in thickness. There is no indication of whether or not the sheets will be imported in rolls. The sheets will be used in the manufacture of copy machine parts.
You suggest classification in chapter 90 as parts of copying machinery. However, as imported, the product is simply noncellular polyurethane sheet, which is specially provided for in chapter 39.
The applicable subheading for the polyurethane sheet, when over .152 mm in thickness and not imported in rolls, will be 3920.99.1000, 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 other plastics, flexible, over 0.152 millimeter in thickness, and not in rolls. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the polyurethane sheet, if not over .152 mm in thickness, or if imported in rolls, will be 3920.99.2000, 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 other plastics, other. The rate of duty will be 4.2 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