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NY 858057


November 29, 1990

CLA-2-39:S:N:N3G:221 858057

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.20.0000; 3920.41.0000; 3920.42.5000

Mr. Peter Lowenstein
American Renolit Corporation
135 Algonquin Parkway
Whippany, NJ 07981

RE: The tariff classification of polypropylene sheets and polyvinyl chloride (PVC) sheets from Germany, Norway and Taiwan.

Dear Mr. Lowenstein:

In your letter dated November 7, 1990, you requested a tariff classification ruling.

Samples of the sheets were submitted. The sheets are clear and composed of noncellular plastics. The sheets are said to be flexible, but 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. (This information is not required for the polypropylene sheets.) An examination of the PVC sheets 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 PVC sheets are considered rigid.

The applicable subheading for the polypropylene sheets will be 3920.20.0000, 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 propylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the PVC sheets, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, 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, other. 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

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