HQ 089274: Request for Further Review of Protest 2604-90-000015, dated June 19, 1990, Concerning Plastic Riser Plates

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 089274

                        Septeber 17, 1991

CLA-2 CO:R:C:F 089274 ALS

CATEGORY:  Classification

TARIFF NO.:  3921.90.50

District Director of Customs
International and Terrace Streets
Nogales, Arizona 85621

RE:  Request for Further Review of Protest 2604-90-000015, dated
     June 19, 1990, Concerning Plastic Riser Plates

Dear Mr. Lawrence:

     This ruling is on a protest that was filed against your
decisions in the liquidations of Entry No. 455-1007691-7 and 
455-1007854-1, which were liquidated on March 23 and 30, 1990,
respectively.

FACTS:

     The articles under consideration are plastic riser plates made
of layers of paper impregnated with phenolic resin and treated with
heat and pressure to form a rigid, infusible sheet.  The articles,
which are rigid, infusible, inflexible and insoluble at the time
of importation, are used for electromechanical applications.

ISSUE:

     What is the classification of riser plates composed of
plastic?

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  - 2 -

section and chapter notes.  If GRI 1 fails to classify the goods,
and if the heading and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.               
     
     The protestant states that the riser plates are made of layers
of kraft cellulose paper bonded by phenolic resin, are plastic
sheets of cellular construction and should be classified under
subheading 3921.19.0000, HTSUSA.  You have found that, while the
sheets have the composition noted by the protestant, they are of
non-cellular construction.  A Customs laboratory report indicates
that the article is rigid, non-cellular, plastic plate composed on
phenolic resin having a thin sheet of paper, also coated with
plastic phenolic resin laminated to each surface.

     Webster's Third New International Dictionary defines the
cellular to mean "containing cavities: porous, having a porous
texture, consisting of or employing separate semi-independent
sections or units, minute compartment or cavities."
     
     The Condensed Chemical Dictionary defines cellular plastic as
a "thermosetting or thermoplastic foam composed of cellular cores
with integral skins having high strength and stiffness.  The cells
result from the action of a blowing agent, either at room
temperature or during treatment of plastic mixture."  We note that
a cellular product, as stated in Chapter 40 of the Explanatory
Notes, in reference to rubber, must have cells (open, closed or
both) throughout its mass.  We understand that this result is
produced by means of a blowing or foaming agent.  Closed cells are
those which have no opening between the cells.  The term does not
refer to cells which have been filled.  

     The subject laminated plastic article has lost its qualities
as paper by the time of importation.  It is rigid, infusible,
inflexible and insoluble.  It cannot be torn or folded.  The
plastic article has no cells, open or closed, dispersed throughout
its mass.  The phenolic resin completely impregnates the paper. 
Intense heat and pressure fuse these layers into a homogeneous
sheet.  The imported article is not porous, and contains no semi-
independent sections or units, minute compartments or cavities. 
Accordingly, we have concluded that the article is not cellular
plastic.

HOLDING:

     Plastic riser plates which are non-cellular in construction
are classifiable under subheading 3921.90.50, HTSUSA, and are  - 3 -

dutiable at a general rate of duty of 4.8 per cent ad valorem.

     Plastic riser plates, which are the product of Mexico, are
presently eligible for a free rate of duty under the Generalized
System of Preferences (GSP) upon compliance with the provisions of
section 10.171 et seq., Customs Regulations (19 CFR 10.171 et
seq.).  Such products, however, were not eligible for special
treatment under the GSP provisions during calendar year 1989, when
the protested entry was filed, in accordance with General Note
3(c)(ii)(D), HTSUSA.     

     Since the rate of duty under the classification indicated
above is the same as the liquidated rate, you are instructed to
deny the protest in full.  A copy of this ruling should be attached
to the Form 19 Notice of Action furnished the protestant.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division