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NY 882092




February 1, 1993

CLA-2-39:S:N:N6:221 882092

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Richard Nakamoto
Sumitrans Corporation
Bank of California Center
900 Fourth Avenue, Suite 1510
Seattle, Washington 98164

RE: The tariff classification of acrylic aquarium walls from Japan.

Dear Mr. Nakamoto:

In your letter dated January 13, 1993, on behalf of Nippura Kaiyo Setsubi Company, Ltd., Japan, you requested a tariff classification ruling.

The aquarium walls are made from polymethyl methacrylate (PMMA) acrylic sheets. The sheets are subjected to processing including laminating up to twelve sheets together, annealing, trimming, and for some sheets, curving or bending. You indicate that in all cases the walls contain edges which have been chamfered, or symmetrically beveled, by means of hand held electric planers. Approximately 10 mm of each edge is removed during the process. The chamfering is performed to protect the edges from notches and damage during transportation and installation, and to increase the surface area of the wall edges so that the silicon adhesive achieves maximum sealing strength and capacity. In addition to chamfering, the top edges of walls intended for interactive show and touch pools are rounded for safety and appearance, since spectators come into direct physical contact with the edges.

The applicable subheading for these PMMA acrylic aquarium walls with beveled edges will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

In your letter you assert that the aquarium walls should not be subject to the antidumping duties applicable to acrylic sheet imported from Japan. It is the written description of the scope, rather than the HTS classification, that is dispositive with respect to whether a particular item is within the scope of an antidumping duty order. If you desire a scope determination on the applicability of antidumping duties to your product, you may write directly to the Department of Commerce, Office of Compliance, 14th Street and Constitution Avenue, N.W., Washington D.C. 20230.

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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