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NY 878318




September 23, 1992

CLA-2-39:S:N:N3D:221 878318

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.32.0010; 3920.41.0000; 3920.42.5000

Mr. John J. Palica
Traco Manufacturing, Inc.
443 S. Commerce Road
Orem, Utah 84058

RE: The tariff classification of film and lay flat tubing composed of polyvinyl chloride (PVC) from Taiwan.

Dear Mr. Palica:

In your letter dated August 31, 1992, you requested a tariff classification ruling.

Samples of three products were submitted: "PVC Tube Shrink Wrap," "PVC Centerfold Shrink Wrap," and "PVC Single Wound Shrink Wrap." All three products are extruded as a tube by an air- blown method. The tubes are layed flat on a roll for shipping purposes. This is the Tube Wrap. Some of the tubes are slit on one side to create the Centerfold Wrap. Other tubes are slit on both sides, creating the Single Wound Wrap. When the tubes are slit, they are slit into rectangular sheets or film.

The modulus of elasticity was not provided in your letter. Such information is part of the invoicing requirements for PVC sheets and film, and it should appear on the invoice at the time of entry. (This information is not required for the PVC tubes.) If the modulus of elasticity does not exceed 100,000 psi, the film is considered flexible. If the modulus of elasticity exceeds 100,000 psi, the film is considered rigid. Based on examination, it appears that all of the sample films submitted with your letter are rigid.

The applicable subheading for the PVC Tube Shrink Wrap will be 3917.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tubes, pipes and hoses and fittings therefor, of plastics...other, not reinforced or otherwise combined with other materials, without fittings, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the PVC Centerfold Shrink Wrap and PVC Single Wound Shrink Wrap, 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, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the PVC Centerfold Shrink Wrap and PVC Single Wound Shrink Wrap, when the modulus of elasticity exceeds 100,000 psi, will be 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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