CLA-2-39:OT:RR:NC:N4:421
Ms. Barb Carman
BCB International Inc.
1010 Niagara Street
Buffalo, NY 14213-1501
RE: The tariff classification of various “Bencore” products from Canada
Dear Ms. Carman:
In your letter dated February 11, 2013, on behalf of Octopus Products Ltd., you requested a tariff classification ruling.
Five sample swatches representing the Bencore line of products were provided with your letter. The Bencore line is comprised of various types of decorative rigid plastic panels. The panels that are the subject of this ruling consist of two outer sheets of translucent methyl methacrylate acrylic (MMA) sandwiching a core with a honeycomb structure. Each acrylic outer sheet measures 3 mm in thickness. The total thickness of the three layer panel ranges from 15 mm to 34 mm. In all cases the weight of the acrylic outer sheets exceeds the weight of the honeycomb middle layer.
Three of the Bencore panels are made entirely of plastics. The Lightben panels are constructed of a ½ inch polycarbonate core sandwiched between the outer acrylic sheets. The standard Starlight panels are constructed of a ½ inch styrene acrylo-nitrile (SAN) core sandwiched between the outer acrylic sheets. The Kaos panels are constructed of a ½ inch polycarbonate cellular core sandwiched between the outer acrylic sheets.
Two Bencore panels have honeycomb cores made of materials other than plastics. The Ecoben panels are constructed of a ½ inch corrugated paper core made from recycled cardboard sandwiched between the outer acrylic sheets. The Hexaben panels are constructed of a ½ inch aluminum honeycomb core sandwiched between the outer acrylic sheets.
The applicable subheading for the Lightben, standard Starlight and Kaos panels will be 3920.51.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 poly(methyl methacrylate): other. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for the Ecoben and Hexaben panels will be 3921.90.5050, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, other: other: other. The general rate of duty will be 4.8 percent ad valorem.
You have also asked about the classification of flooring grade Starlight panels, which are constructed with a polycarbonate core between two outer layers that consist of a blend of PETG and polycarbonate plastics. Your inquiry does not provide enough information for us to give a classification ruling on flooring grade Starlight panels. Your request for a classification ruling should include a breakdown showing a separate weight for the polycarbonate core, the PETG component of the outer layers and the polycarbonate component of the outer layers. These weights may be shown as percentages rather than as figures. If the weight of the PETG component exceeds the combined weight of the polycarbonate components, indicate whether the PETG is unsaturated. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this ruling and a sample swatch of the material.
Sample swatches of the Bencore line of materials will also be imported. The individual swatches are cut to small sizes, none larger than 4.5 inches by 3.5 inches, drilled and assembled onto a chain, or otherwise assembled into a binder, kit box, or onto a board to illustrate the color, finish, and type of surface material. You state that these swatches will be used exclusively for soliciting sales in the United States of the foreign produced decorative panels. You ask whether these sample swatches may be eligible for duty free treatment under subheading 9811.00.60, HTSUS. This subheading provides for the free entry of any sample valued not over $1.00 each, or marked, torn, perforated, or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. The purpose behind the importation and distribution of the samples must be the stimulation of sales through exposure for public consumption.
When the items are valued at more than $1.00 each, as is likely the case with these sample chains, binders, kit boxes and boards, they may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. The small size of the samples and the punched holes render the swatches unsuitable for use other than as samples for obtaining orders for similar articles.
As long as the sample swatches represent the actual full size sheets to be ordered, as long as the sheets are produced in a foreign country, and as long as the swatches are used in the United States to solicit orders of the foreign-made sheets or stimulate demand for them so as to increase future orders, then the swatch chains, binders, kit boxes and boards, whether or not valued over $1.00 each, are eligible for duty free treatment in subheading 9811.00.60, HTSUS.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division