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NY 865534




September 09, 1991

CLA-2-39:S:N:N3G:221 865534

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.41.0000

Mr. Patrick Gallagher
Patrick Gallagher Customhouse Brokerage
P.O. Box 55488
Portland, OR 97238-5488

RE: The tariff classification of "Rigid Thermo Foil" from Germany.

Dear Mr. Gallagher:

In your letter dated July 29, 1991, on behalf of Progressive Panels, you requested a tariff classification ruling.

Rigid Thermo Foil is a polyvinyl chloride (PVC) sheet that through the application of heat and pressure can be molded to form a covering for kitchen cabinet doors. You have recommended classification in subheading 3920.42.5000, HTS, the provision for flexible PVC sheet. Based on the sample you provided, the modulus of elasticity appears to be over 100,000 pounds per square inch. The sheet is therefore considered rigid.

The applicable subheading for the Rigid Thermo Foil will be 3920.41.0000, 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 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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