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HQ 957186




February 1, 1995

CLA-2 CO:R:C:F 957186 ALS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.51.5000

Mr. Gary M. Chaplin
Delmar Products Inc.
400 Christian Lane
P.O. Box 504
Kensington, CT 06037

RE: Acrylic Sheets from Italy

Dear Mr. Chaplin:

This is reference to that portion of your letter of August 12, 1994, concerning the above subject which was referred to this office for reply by the Area Director of Customs, NY Seaport. A sample of the product was forwarded to us.

FACTS:

The article under consideration is a sheet made of Ceblox (Cebloplast acrylic material) produced by the use of a compression molding process. Granules used in the molding process are arranged by hand in a flat sheet or rod mold with the final form being determined by the mold shape. The article, as imported, is in sheet or slab form 12 3/4" x 14 1/4", with thicknesses varying from .125" to 1". The sheet has roughly rounded corners which is the result of the molding process and is not due to any subsequent trimming or machining. The sheet is semi-manufactured product which undergoes various additional manufacturing processes subsequent. The articles principal end use in the United States is in the manufacture of various novelty items such as costume jewelry or ornaments.

ISSUE:

Is the article under consideration a sheet of acrylic polymers or other articles of plastics?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the headings and legal notes do not otherwise require, the remaining GRI's are applied, taken in order.

In considering the headings and subheadings under which the subject article may be classified we noted subheadings 3920.51.5000 and 3926.90.9890, HTSUSA. The first noted subheading covers other plates, sheets, film, foil and strip of plastics of acrylic polymers other. The latter subheading covers other articles of plastics, other, other. In order for the article to be classifiable in subheading 3920.51.5000, HTSUSA, it would have to comply with legal note 10 to chapter 39, HTSUSA. That note provides that sheets, as herein pertinent, must be of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but nor further worked (even if when so cut they become articles ready for use).

In order to ascertain whether the subject article was of geometric shape, i.e., whether it was a rectangle or square. We consulted The American Heritage Dictionary (Second College Edition). A sheet was noted to be a rectangular mass or piece of material and that a rectangle is a parallelogram with a right angle. The sample article, while having the general appearance of a rectangle or square, did not have any right angles. All the angles were slightly round, irregular, and not symmetrical. This is a cause of concern for if an article with irregular corners is to be considered a sheet, there would be a continuing problem in determining when the irregular corners became so irregular as to make the product other than a sheet. Such uncertainty could cause a significant administrative problem. Accordingly, we have generally considered such articles without square corners as not falling with the scope of subheading 3920.51, HTSUSA.

We, however, understand that this product normally comes with roughly rounded corners as the result of the molding process and that this is not the result of further processing after fabrication. In this regard we note that the Customs Cooperation Council (CCC) considered a similar matter several years ago. The
subject matter of that decision was rectangular sheets of hardened casein which was made by molding in a press. It was stated to "clearly have the character of semi-products designed for transformation into other products (e.g., cutting- or stamping-out of button blanks), with slight bevel produced during moulding solely to facilitate removal from the mould."

We next considered the fabrication process for the instant product. We noted that the product is produced by the use of a compression molding process and that the roughly rounded corners of the product are the result of the molding process and are not due to any subsequent trimming or machining. The sheet is a semi-manufactured product which undergoes various additional manufacturing processes subsequent to importation. Its principal end use in the United States is in the manufacture of various novelty items such as costume jewelry or ornaments.

In considering these factors of the instant product and comparing them to known factors of the product which was the subject of the CCC decision, we have concluded that they are substantially similar. We, therefore, believe it is appropriate to be guided by the CCC decision.

In view of the above, consideration of the applicability of subheading 3926.90.9890, HTSUSA, is not necessary.

HOLDING:

Ceblox (Cebloplast acrylic material) in sheet form produced by a compression molding process in a rectangular shape with roughly rounded corners which are the result of the molding process and not by a subsequent trimming or machining process and which is a semi-manufactured product which undergoes various additional manufacturing processes subsequent to importation is classifiable in subheading 3920.51.5000, HTSUSA. Articles so classified are subject to a general rate of duty of 7.9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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