HQ 957186: Acrylic Sheets from Italy

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          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?
                              - 2 -

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
                              - 3 -

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