The tariff classification of acrylic sheets from Korea.
Issued August 6, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3920.59.8000, 3920.51.5000
Headings: 3920
Product description
You did not specify the type of acrylic. The sample piece is rectangular, measures ½ inch in thickness, and is not flexible. For the purposes of this ruling, it is assumed that the imported material will also be rectangular.
CBP rationale
The applicable subheading for the acrylic counter top material, if composed of polymethyl methacrylate, 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. The applicable subheading for the acrylic counter top material, if composed of acrylic polymers other than polymethyl methacrylate, will be 3920.59.8000, 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.
Full text
NY E84987 August 6, 1999 CLA-2-39:RR:NC:SP:221 E84987 CATEGORY: Classification TARIFF NO.: 3920.51.5000; 3920.59.8000 Mr. Norman Stone Halstead International 289 Greenwich Avenue Greenwich, CT 06830 RE: The tariff classification of acrylic sheets from Korea. Dear Mr. Stone: In your letter dated July 15, 1999, you requested a tariff classification ruling. The sample submitted with your request is identified as acrylic solid surface counter top material. You did not specify the type of acrylic. The sample piece is rectangular, measures ½ inch in thickness, and is not flexible. For the purposes of this ruling, it is assumed that the imported material will also be rectangular. The applicable subheading for the acrylic counter top material, if composed of polymethyl methacrylate, 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 acrylic polymers...of polymethyl methacrylate, other. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the acrylic counter top material, if composed of acrylic polymers other than polymethyl methacrylate, will be 3920.59.8000, 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 6.5 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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