The tariff classification of rectangular and round base blocks from the United Kingdom.

NY 814367 September 8, 1995 CLA-2-39:S:N:N6:221 814367 CATEGORY: Classification TARIFF NO.: 3926.90.9890; 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 rectangular and round base blocks from the United Kingdom. Dear Mrs. Roques: In your letter dated August 18, 1995, you requested a tariff classification ruling. The rectangular (SB series) and round base blocks (RBSB series) are composed of acrylic, and will be used to display items in museums and retail establishments. You did not state the type of acrylic of which the blocks are made. The applicable subheading for round base blocks 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 rectangular blocks, 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 blocks, 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