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NY K88699

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September 9, 2004

CLA-2-39:RR:NC:SP:221 K88699

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.90.5000

Ms. Catharine L. Foote
Commercial Metals Company
P.O. Box 1046
Dallas, Texas 75221-1046

RE: The tariff classification of corrugated polycarbonate light transmitting panels from Ireland.

Dear Ms. Foote:

In your letter dated August 12, 2004, you requested a tariff classification ruling.

A sample was provided with your ruling. The light transmitting panels are composed of polycarbonate plastic. The panels are manufactured through extrusion. The panels have a uniform cross section throughout their entire length and are not further worked. The panels will be used for roof panels for warehouse type buildings. The samples are being returned as you requested.

You suggest classification in subheading 3920.61.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates and sheets of polycarbonate plastic. However, the panels do not meet the definition of plastic sheets and plates of headings 3920 and 3921 provided in legal note 10 of chapter 39 of the HTS. Extruded profile shapes that are not further worked are provided for in heading 3916 of the HTS.

The applicable subheading for the corrugated polycarbonate light transmitting panels will be 3916.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of other plastics: other: other. The rate of duty will be 5.8 percent ad valorem.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3916.90.50 - Rods, sticks and profile shapes, at most surface-worked, of plastics, nesoi
• Tariff No.: 3920.61.00 - Nonadhesive plates, sheets, film, foil and strip, noncellular, not combined with other materials, of polycarbonates