CLA-2-39:S:N:N6:221 880295
Mr. Richard Nakamoto
Sumitrans Corporation
Bank of California Center
900 Fourth Avenue, Suite 1510
Seattle, Washington 98164
RE: The tariff classification of acrylic aquarium walls from
Japan.
Dear Mr. Nakamoto:
In your letter dated November 2, 1992, on behalf of Nippura
Kaiyo Setsubi, Japan, you requested a tariff classification
ruling.
The aquarium walls are made from polymethyl methacrylate
(PMMA) acrylic sheet. The sheets are subjected to processing
including laminating up to twelve sheets together, annealing,
trimming, and for some sheets, curving or bending.
In your letter you contend that the aquarium walls should
not be classified in the Harmonized Tariff Schedule provision for
acrylic plates and sheets because they have been subjected to
various additional processes. Laminating and annealing are
considered to be steps in the manufacture of the finished sheet.
The provision for sheets includes such articles whether or not
they have been cut, as long as the cutting is to rectangular
shape, and whether or not they have been surface worked. Surface
working includes processes such as polishing, embossing and
curving. Any sheets which undergo processing other than surface
processing, such as beveling of edges, or which are cut into
other than rectangular shape, are precluded from classification
as sheet.
The applicable subheading for PMMA acrylic aquarium walls in
the form of rectangular sheets, whether or not they have been
curved or otherwise surface worked, will be 3920.51.5000,
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 polymethyl
methacrylate, other. The rate of duty will be 18.7 cents per
kilogram.
The applicable subheading for PMMA acrylic aquarium walls
when subjected to processing other than surface processing, or
when cut into other than rectangular shape, will be 3925.90.0000,
HTS, which provides for builders' ware of plastics, not elsewhere
specified or included, other. The rate of duty will be 5.3
percent ad valorem.
In your letter you assert that the aquarium walls should not
be subject to the antidumping duties applicable to acrylic sheet
imported from Japan. If you desire a scope determination on the
applicability of antidumping duties to your product, you may
write directly to the Department of Commerce, Office of
Compliance, 14th Street and Constitution Avenue, N.W., Washington
D.C. 20230.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport