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NY 886713




June 21, 1993

CLA-2-39:S:N:N6:221 886713

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000

Ms. Sandra L. Marshanke
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of polyvinyl chloride strip manufactured in Taiwan and slit to width in Canada.

Dear Ms. Marshanke:

In your letter dated May 21, 1993, on behalf of E.C. Walkers Inc., you requested a tariff classification ruling.

Rolls of polyvinyl chloride sheet 60 inches in width are manufactured in Taiwan and shipped to Canada. The sheet is then slit to narrower widths and exported to the United States. The sample strip is one inch in width. The strip is known as "Artic Tuff" and "Quik Tear," and is used as identification tape by surveyors. The tape is not self adhesive. Although the modulus of elasticity was not stated in your letter, the samples are clearly flexible.

The applicable subheading for the polyvinyl chloride strip, provided it is over 5 millimeters in width, will be 3920.42.5000, 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, flexible, other. The rate of duty will be 4.2 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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