The tariff classification of silicone sheets from Japan and Thailand.

NY H80577 May 21, 2001 CLA-2-39:RR:NC:SP:221 H80577 CATEGORY: Classification TARIFF NO.: 3920.99.1000; 3920.99.2000; 3921.90.4090 Mr. Eugene F. Ricci Pier International Custom Brokerage One Penn Plaza, Suite 1906-1908 New York, NY 10119 RE: The tariff classification of silicone sheets from Japan and Thailand. Dear Mr. Ricci: In your letter dated April 23, 2001, on behalf of Fujipoly America, Corp., you requested a tariff classification ruling. Samples were provided with your letter. The silicone sheet (known as “Sarcon”) will be imported in various forms. Some of the sheets will be in lengths while others will be imported in rolls and later cut. The lengths and thicknesses of the sheets vary. Some of the sheets are composed of silicone with only additives to impart color or heat resistance. Other sheets are reinforced with nylon or fiberglass to prevent stretching or distortion. The nylon support is in the form of extruded mesh, which is considered to be sheeting of plastics and not textile fabric. The applicable subheading for the silicone sheet that is either unsupported or supported with extruded mesh, and is over 0.152 millimeter in thickness and is not in rolls, is 3920.99.1000, 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 other plastics: film, strip and sheets, all the foregoing which are flexible: over 0.152 millimeter in thickness, and not in rolls. The rate of duty will be 6 percent ad valorem. The applicable subheading for the silicone sheet that is either unsupported or supported with extruded mesh, and is in rolls, or if not in rolls is not over 0.152 millimeter in thickness, will be 3920.99.2000, 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 other plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem.  The applicable subheading for the silicone sheet that is reinforced with fiberglass is 3921.90.4090, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: flexible, other. The rate of duty will be 4.2 percent ad valorem. Articles classifiable under subheading 3920.99.1000, 3920.99.2000 or 3921.90.4090, HTS, which are products of Thailand 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