892721 89 Ruling Active

The tariff classification of acrylic mirrored products and crafts supplies from the Netherlands.

Issued December 17, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3920.59.1000, 3926.90.9590, 3920.51.1000

Headings: 3926, 3920

Product description

The acrylic mirrored shapes will be imported in two forms. Some will be rectangular (article number 23685), others oval (article number 23625). The rectangular mirrored shapes are flexible. The crafts supplies consist of small plastic measuring cups (article number 23611) and stirrers (article number 23610).

CBP rationale

The applicable subheading for the oval mirrored shapes, measuring cups and stirrers will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the rectangular mirrored sheets, when composed of polymethyl methacrylate, will be 3920.51.1000, 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, flexible. The applicable subheading for the rectangular mirrored sheets, when composed of an acrylic material other than polymethyl methacrylate, will be 3920.59.1000, 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, other.

Full text

NY 892721 December 17, 1993 CLA-2-39:S:N:N6:221 892721 CATEGORY: Classification TARIFF NO.: 3926.90.9590; 3920.51.1000; 3920.59.1000 Mr. James C. Alberdi A.J. Arango, Inc. 501 East Jackson Street Tampa, Fl. 33602 RE: The tariff classification of acrylic mirrored products and crafts supplies from the Netherlands. Dear Mr. Alberdi: In your letter dated November 22, 1993, on behalf of Cousin Corp. of America, you requested a tariff classification ruling. The acrylic mirrored shapes will be imported in two forms. Some will be rectangular (article number 23685), others oval (article number 23625). The rectangular mirrored shapes are flexible. The crafts supplies consist of small plastic measuring cups (article number 23611) and stirrers (article number 23610). The applicable subheading for the oval mirrored shapes, measuring cups and stirrers will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the rectangular mirrored sheets, when composed of polymethyl methacrylate, will be 3920.51.1000, 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, flexible. The rate of duty will be 6 percent ad valorem. The applicable subheading for the rectangular mirrored sheets, when composed of an acrylic material other than polymethyl methacrylate, will be 3920.59.1000, 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, other. The rate of duty will be 6 percent ad valorem. 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

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