NY 0860235 - The tariff classification of plastic sheets, lavatory bowls and vanities from Mexico or Venezuela. - United States International Trade Commision Rulings

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NY 860235

March 7, 1991

CLA-2-39:S:N:N3G:221 860235

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.63.2000; 3922.10.0000; 3922.90.0000; 3926.90.9050

Ms. Mariana Davidovich
American Cyanamid Company
Latin America Group
One Cyanamid Plaza
Wayne, NJ 07470

RE: The tariff classification of plastic sheets, lavatory bowls and vanities from Mexico or Venezuela.

Dear Ms. Davidovich:

In your letter dated January 7, 1991, you requested a tariff classification ruling.

The products are all made from "SURELL", your trademark for a plastics material made from unsaturated polyester resin with an alumina tri-hydrate filler. The first product is a sheet measuring 120 inches by 20 inches by 3/4 inch. The sample piece submitted with your request is not flexible. The second product is a lavatory bowl, or washbasin. The third product is a vanity top, which consists of a washbasin, counter top and backsplash, all in one piece.

The applicable subheading for sheets which have not been further worked will be 3920.63.2000, 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 unsaturated polyesters, other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for sheets which have been further worked, for example, those with beveled or rounded edges, or those which have been drilled, will be 3926.90.9050, 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 lavatory bowls will be 3922.10.0000, HTS, which provides for baths, shower baths and washbasins of plastics. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the vanity tops will be 3922.90.0000, HTS, which provides for baths, shower baths, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics...other. The rate of duty will be 6.3 percent ad valorem.

Articles classifiable under subheadings 3920.63.2000, 3922.10.0000, 3922.90.0000, or 3926.90.9050, HTS, which are products of Mexico or Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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