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NY 800299




August 9, 1994

CLA-2-39:S:N:N6:221 800299

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 3920.41.0000; 3920.42.5000

Mr. W.G. Campbell
High Country Brokerage
158 Broyles Road
Hendersonville, NC 28739

RE: The tariff classification of polyvinyl chloride (PVC) filmfrom Venezuela.

Dear Mr. Campbell:

In your letter dated July 8, 1994, on behalf of Polifilm de Venezuela, you requested a tariff classification ruling.

You have requested a classification ruling for four types of PVC film. Three samples were submitted. The first type of film, generally referred to as "stretch wrap," is a clear PVC film that will be used for wrapping food. It may be imported under various names, such as the manufacturer's trade name, "ENV-O-PLAST," or under the brand names of various grocery stores. No sample was provided for the second type of PVC film, but it is said to be identical with the above stretch film, except that this second film is thicker. It will be imported under the manufacturer's trade name of "Polistretch." The third type of PVC film is said to be a rigid film used in the preparation of blister packs. The fourth type of PVC film will be used for shelf, wall or furniture covering, and will be imported in rolls 0.49 yards in width and 3.28 yards to 25 yards in length. This film is available clear or in a variety of colors. It is self-adhesive and has a paper peel- away backing. It does not have a permanently affixed backing.

Your letter does not provide the modulus of elasticity, which is needed to distinguish rigid from flexible PVC film. This information is necessary to classify the first three types of film, and since it is part of the invoicing requirements for PVC film, the modulus or elasticity should be supplied at the time of entry. PVC film is rigid when it meets ASTM designation D-883-69; that is, when it has a modulus of elasticity in tension greater than 100,000 pounds per square inch. PVC film with a modulus of elasticity in tension not over 100,000 pounds per square inch is flexible.

The first sample (representative of the first two types of film) appears to be flexible. The third type of film is said to be rigid, and the sample appears to be rigid. The modulus of 2elasticity is not required for the self-adhesive film, since it is not necessary to distinguish rigid from flexible film when the film is self-adhesive.

The applicable subheading for the self-adhesive film for shelf, wall or furniture covering will be 3919.90.5060, 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, whether or not in rolls: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for rigid PVC film 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.

The applicable subheading for flexible PVC film 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.

Articles classifiable under subheadings 3919.90.5060, 3920.41.0000 and 3920.42.5000, HTS, which are products of Venezuela, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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