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NY 858857


December 24, 1990

CLA-2-39:S:N:N3G:221 858857

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.10.2030; 3919.90.5050

Mr. Harry P. Young
Tape Specialties Limited
615 Bowes Road
Concord, Ontario, Canada L4K 1J5

RE: The tariff classification of self-adhesive plastic sheet and strip from Canada.

Dear Mr. Young:

In your letter dated November 8, 1990, you requested a tariff classification ruling.

Samples of two types of products were included with your request. The first is a self-adhesive vinyl sheet on release paper. It is available in various colors and patterns and is designed for use as a shelf liner or a decorative covering for walls, appliances or doors. The sheet will be sold in 3 yard, 8 yard and 25 yard rolls, all 18 inches wide. The second item is a clear vinyl strip, with adhesive on one side, on a release paper. It will be sold in rolls approximately 1 1/2 inches wide by 26 feet long, and is designed to protect painted and papered corners from chipping, cracking or peeling.

The applicable subheading for the vinyl strip used to protect corners will be 3919.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls of a width not exceeding 20 cm, transparent tape, not exceeding 55 meters in length, not exceeding 5 cm in width. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the vinyl decorative sheet will be 3919.90.5050, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other, other. The rate of duty will be 5.8 percent ad valorem.

Goods classifiable under subheading 3919.10.2030 or 3919.10.5050, HTS, which have originated in the territory of Canada, will be entitled to a 4.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1991, the FTA rate will be 4 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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