The tariff classification of the "Protos Spacer PEA" from Japan

N117023 August 16, 2010 CLA-2-:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Taeko Logue Achilles USA, Inc. 1407-80th Street, S.W. Everett, WA 98203 RE: The tariff classification of the “Protos Spacer PEA” from Japan Dear Mr. Logue: In your undated letter, which was received in this office on July 30, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The Protos Spacer PEA (PEA-350) is an antistatic spacer composed of polyethylene sheeting. It is used in a clean room environment to protect silicon wafers from scratching and static damage during transportation and handling. The spacers are circular and embossed. They are available in sizes of 4, 5, 6, 8 and 12 inches in diameter. You suggest classification in heading 3920, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plates, sheets and strips of plastics. However, legal note 10 of Chapter 39 of the HTSUS limits the sheets of heading 3920 to rectangular sheets. Since the spacers are circular, they are excluded from heading 3920. The applicable subheading for the Protos Spacers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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