The tariff classification of pressure sensitive plastic shapes from Canada

N130315 November 10, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Mr. Nathan Boyd Ampco Manufacturers Inc. 101-9 Burbidge Street Coquitlam, British Columbia, Canada V3K 7B2 RE: The tariff classification of pressure sensitive plastic shapes from Canada Dear Mr. Boyd: In your letter dated October 13, 2010, you requested a tariff classification ruling. The sample submitted with your request is a pressure sensitive flat shape cut from polycarbonate plastic sheeting. The shape measures approximately 6 inches in length by 3 inches in width and 0.03 inch in thickness. It has been die cut with two rectangular cut-outs. The shape, identified as Item #S22-1241, will be used as a trim piece on the dashboard of a semi-truck tractor around an ignition switch. Merchandise imported into the United States is classified under the Harmonized Tariff Schedule of the United States (HTSUS). Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. This pressure sensitive shape is not considered to belong to a class or kind of goods principally used as parts of tractors or other vehicles. As you noted in a telephone conversation, the trim piece is similar in all material respects to general purpose pressure sensitive shapes manufactured by your company for many diverse applications. The applicable subheading for the self-adhesive trim piece for the tractor dashboard, Item #S22-1241, will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls…other…other. The general rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 National Commodity Specialist Division