The tariff classification of PETG sheet with embedded rattan strands from China

N049725 January 29, 2009 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3920.63.2000 Mr. William Bishop Freight Brokers Global Services Inc. 1200 Brunswick Avenue Far Rockaway, NY 11691 RE: The tariff classification of PETG sheet with embedded rattan strands from China Dear Mr. Bishop: In your letter dated January 22, 2009, on behalf of Architectural Systems Inc., New York, you requested a tariff classification ruling. A sample of rigid plastic sheet with embedded rattan strands was submitted with your original request. The sheet consists of two layers of PETG, an unsaturated, amorphous glycol modified co-polyester. Rattan strands are laid out on the bottom sheet, the second sheet is placed on top and the two layers are fused together. The product will be imported in sheets measuring 4 feet by 8 feet and in thicknesses from 5/32 inch to 1 inch. After importation the sheets will be used to construct partitions or room dividers. You state that in the condition as imported the sheets will not be further worked with any processing such as beveled edges, rounded corners, drilled holes or frames. The rattan strands provide a decorative effect to the clear sheet, but do not reinforce, support or strengthen the sheet. The applicable subheading for the rigid PETG sheet with embedded rattan strands will be 3920.63.2000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of unsaturated polyesters: other. The rate of duty will be 5.8 percent ad valorem. 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, Robert B. Swierupski Director National Commodity Specialist Division