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NY 889036




August 26, 1993

CLA-2-39:S:N:N6:221 889036

CATEGORY: CLASSIFICATION

TARIFF NO.: 3906.10.0000; 3920.51.5000; 3922.10.0000; 3922.90.0000

Mr. Gary T. Cooke
E. I. Du Pont Company
Concord Plaza, Read Bldg.
Wilmington, DE 19898

RE: The tariff classification of acrylic powder, sheets, sinks, vanity tops, and lavatory bowls from Germany.

Dear Mr. Cooke:

In your letter dated July 23, 1993, you requested a tariff classification ruling.

The products are all made of "Corian," a material composed of polymethyl methacrylate with aluminum trihydroxide (alumina trihydrate) filler. In a phone conversation, you stated that the aluminum trihydroxide is synthetically produced. The classifications given below are limited to Corian made with a synthetically produced filler material.

The Corian is imported in the form of sheets, kitchen sinks, vanity tops, lavatory bowls, and in a raw material form known as "crunchies." The crunchies are made by crushing sheet Corian in a hammermill machine to form a fine powder. The crunchies are mixed with the Corian recipe to produce a different look in the finished product.

The applicable subheading for the Corian in the form of rectangular sheets, which have not been further worked, 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 polymethyl methacrylate, other. The rate of duty will be 18.7 cents per kilogram.

The applicable subheading for the Corian 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 Corian vanity tops and sinks will be 3922.90.0000, HTS, which provides for baths, shower baths...and similar sanitary ware, of plastics, other. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the powdered Corian "crunchies" will be 3906.10.0000, HTS, which provides for acrylic polymers in primary form, polymethyl methacrylate. The rate of duty will be 6.3 percent ad valorem.

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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