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NY D85588




December 24, 1998

CLA-2-39:RR:NC:SP:221 D85588

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.51.1000; 3920.51.5000

Mr. Steve Rozsas
Charles Happel, Inc.
17 Battery Place, Suite 1230
New York, NY 10004

RE: The tariff classification of acrylic synthetic marble from Japan and South Korea.

Dear Mr. Rozsas:

In your undated letter, received in this office on December 11, 1998, on behalf of Calsak Corporation, you requested a tariff classification ruling.

The acrylic synthetic marble is composed of 50-60 percent by weight of methyl methacrylate resin and 40-50 percent by weight of aluminum hydroxide filler. The product will be imported in rectangular sheets ranging in sizes from 30" by 96" to 30" by 144", and in thicknesses of 1/8", 1/4", 1/2", 5/8" and greater. The acrylic sheets will be used for kitchen and bath counter tops. The importer suggests that the presence of aluminum hydroxide precludes the sheet from heading 3920. However, the aluminum hydroxide is a synthetic filler, and it is not similar to reinforcement or lamination.

It is unlikely that any of these sheets are flexible. Flexible sheets are those that can be bent so that one side of the sheet touches the other side without cracking or permanently creasing the sheet.

The applicable subheading for the sheets that are not flexible 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 acrylic polymers, of polymethyl methacrylate, other. The rate of duty will be 6.8 percent ad valorem. The rate of duty will change to 6.5 percent in 1999.

The applicable subheading for any sheets which are flexible will be 3920.51.1000, 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, of polymethyl methacrylate, flexible. The rate of duty will be 6 percent ad valorem. The rate of duty will remain unchanged in 1999.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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