The tariff classification of acrylic sheet from Brazil.

NY G89839 April 24, 2001 CLA-2-39:RR:NC:SP:221 G89839 CATEGORY: Classification TARIFF NO.: 3920.51.5000 Mr. Max Solomon III Explan International Trade Inc. 1055 Shotgun Road Sunrise, FL 33326 RE: The tariff classification of acrylic sheet from Brazil. Dear Mr. Solomon: In your letter dated March 27, 2001, you requested a tariff classification ruling. Samples were provided with your letter. The sheets are composed of polymethyl methacrylate. One sheet is approximately ¼ inch in thickness; the other sheet is approximately 3/8 inch in thickness. The sheets are rigid. The applicable subheading for the polymethyl methacrylate sheets 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 6.5 percent ad valorem. Articles classifiable under subheading 3920.51.5000, HTS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division