CLA-2-39:S:N:N6:221 882092
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 January 13, 1993, on behalf of Nippura
Kaiyo Setsubi Company, Ltd., Japan, you requested a tariff
classification ruling.
The aquarium walls are made from polymethyl methacrylate
(PMMA) acrylic sheets. The sheets are subjected to processing
including laminating up to twelve sheets together, annealing,
trimming, and for some sheets, curving or bending. You indicate
that in all cases the walls contain edges which have been
chamfered, or symmetrically beveled, by means of hand held
electric planers. Approximately 10 mm of each edge is removed
during the process. The chamfering is performed to protect the
edges from notches and damage during transportation and
installation, and to increase the surface area of the wall edges
so that the silicon adhesive achieves maximum sealing strength
and capacity. In addition to chamfering, the top edges of walls
intended for interactive show and touch pools are rounded for
safety and appearance, since spectators come into direct physical
contact with the edges.
The applicable subheading for these PMMA acrylic aquarium
walls with beveled edges 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. It is the written description of the scope,
rather than the HTS classification, that is dispositive with
respect to whether a particular item is within the scope of an
antidumping duty order. 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