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NY 870467




January 16, 1992

CLA-2-39:S:N:N3G:221 870467

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.12.5000; 3921.19.0000

Mr. Michael K. Rafferty
NIppon Express U.S.A., Inc.
410 Airpark Center Drive
Nashville, TN 37217

RE: The tariff classification of cellular plastics sheet from Japan.

Dear Mr. Rafferty:

In your letter received in this office on January 9, 1992, on behalf of M-TEK, Inc., you requested a tariff classification ruling.

The plastics sheeting is composed of surface polyvinyl chloride sheet (PVC) backed with polypropylene foam. The sheeting will be cut and sewn after importation, and then used to cover interior parts of automobiles.

In your letter you did not state the weight of each type of plastic. The sheet will be classified according to that plastic which predominates by weight.

The applicable subheading for the sheets, when the PVC predominates by weight over the polypropylene, will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular, of polymers of vinyl chloride, other. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the sheets, when the polypropylene predominates by weight over the PVC, will be 3921.19.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular, of other plastics. The rate of duty will be 6.6 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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