United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0855604 - NY 0855731 > NY 0855612

Previous Ruling Next Ruling


NY 855612


September 07, 1990

CLA-2-39:S:N:N3G:221 855612

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000; 3920.41.0000

Mr. Edward Feder
A. Burghart Shipping Co., Inc.
Hemisphere Center
Newark, NJ 07114

RE: The tariff classification of polyvinyl chloride (PVC) sheets from China.

Dear Mr. Feder:

In your letter dated August 17, 1990, on behalf of Chef's Clothing Revival, you requested a tariff classification ruling.

The PVC sheets will be imported in rolls 90 cm in width and 50 meters in length. After importation, the sheets will be manufactured into aprons and tablecloths. The modulus of elasticity was not provided in your letter. Such information is part of the invoicing requirements for PVC sheets, and it should appear on the invoice at the time of entry. An examination of the samples provided with your ruling request reveals that the sample sheets probably have a modulus of elasticity that does not exceed 100,000 psi, and are therefore classified as flexible sheets. If the modulus of elasticity exceeds 100,000 psi, however, the sheets are considered rigid.

The applicable subheading for the PVC sheets, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, 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 polymers of vinyl chloride, flexible. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the PVC sheets, when the modulus of elasticity exceeds 100,000 psi, is 3920.41.0000, 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 vinyl chloride, rigid. The rate of duty will be 5.8 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

Previous Ruling Next Ruling

See also: