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NY 814368

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September 11, 1995

CLA-2-39:S:N:N6:221 814368

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9890; 4421.90.9840; 3920.51.5000; 3920.59.8000

Mrs. Tamsin Roques
Dauphin Display (Oxford) Limited
P.O. Box 602
East Oxford, Oxon
England OX44 9LU

RE: The tariff classification of acrylic covers, bases, bridges and steps from the United Kingdom.

Dear Mrs. Roques:

In your letter dated August 18, 1995, you requested a tariff classification ruling.

The covers with bases (DCC series), bases (DCB series), bridges (B series), Chinese bridges (CB series) and steps (DSS series) will be used to display items in museums and retail establishments. These items are all composed entirely of acrylic, except for the covers with bases (DCC series) which are composed of a wood base and acrylic covers.

The acrylic bases (B series) are flat and rectangular. You do not state the type of acrylic of which they are composed.

The applicable subheading for the acrylic bridges, Chinese bridges and display steps will be 3926.90.9890, Harmonized Tariff Schedule of the United States (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 acrylic covers with wood bases will be 4421.90.9840, HTS, which provides for other articles of wood. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the rectangular bases, when composed of polymethyl methacrylate, will be 3920.51.5000, 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 polymers of acrylic, of polymethyl methacrylate, other. The rate of duty will be 7.9 percent ad valorem.

The applicable subheading for the rectangular bases, when composed of an acrylic polymer other than polymethyl methacrylate, will be 3920.59.8000, 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 acrylic polymers, other. The rate of duty will be 8.3 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
New York Seaport

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See also:

• Tariff No.: 3920.51.50 - Nonadhesive plates, sheets, film, foil and strip, noncellular, not combined with other materials, of polymethyl methacrylate, not flexible
• Tariff No.: 3920.59.80 - Plates, sheets, film, etc, noncellular, not reinforced, laminated, combined, of other acrylic polymers, nesoi
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 4421.90.98 - Articles of wood, nesoi