The tariff classification of countertop sheets and kitchen and bathroom sinks. Dear Mr. Anderson:
Issued April 7, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3922.10.0000, 3920.51.5000
Product description
The countertop sheets and the kitchen and bathroom sinks are all composed of 50 percent methacrylate resin composite, 30 percent aluminum hydroxide, 15 percent calcium carbonate and 5 percent color pigment. The sheets will be imported in two sizes: 96 inches by 30 inches by 0.5 inch and 119 inches by 30 inches by 0.5 inch. The kitchen sink (Item #H1033) and bathroom sink (Item #H1032) have been cut to shape and size and have precut holes for drains. They are ready for installation. You suggest that the sheets be classified as furniture in chapter 94. However, in their imported condition, the sheets are simply material that may be used to form various products. The country of origin was not stated in your letter. The rates of duty shown below are the rates applicable to these products when they are made in a country with which the United States has Normal Trade Relations.
CBP rationale
The applicable subheading for the sheets 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 applicable subheading for the kitchen and bathroom sinks will be 3922.10.0000, HTS, which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics: baths, shower baths and washbasins.
Full text
NY J82831 April 7, 2003 CLA-2-39:RR:NC:SP:221 J82831 CATEGORY: Classification TARIFF NO.: 3920.51.5000; 3922.10.0000 Mr. Gordon C. Anderson C.H. Robinson International, Inc. 8967 Columbine Road, Suite 400 Eden Prairie, MN 55347 - 4194 RE: The tariff classification of countertop sheets and kitchen and bathroom sinks. Dear Mr. Anderson: In your letter dated March 17, 2003, on behalf of Solid Building Solutions LLC, you requested a tariff classification ruling. A sample of the material was provided with your letter. The countertop sheets and the kitchen and bathroom sinks are all composed of 50 percent methacrylate resin composite, 30 percent aluminum hydroxide, 15 percent calcium carbonate and 5 percent color pigment. The sheets will be imported in two sizes: 96 inches by 30 inches by 0.5 inch and 119 inches by 30 inches by 0.5 inch. The kitchen sink (Item #H1033) and bathroom sink (Item #H1032) have been cut to shape and size and have precut holes for drains. They are ready for installation. You suggest that the sheets be classified as furniture in chapter 94. However, in their imported condition, the sheets are simply material that may be used to form various products. The country of origin was not stated in your letter. The rates of duty shown below are the rates applicable to these products when they are made in a country with which the United States has Normal Trade Relations. The applicable subheading for the sheets 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 kitchen and bathroom sinks will be 3922.10.0000, HTS, which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns, and similar sanitary ware of plastics: baths, shower baths and washbasins. The rate of duty will be 6.3 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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