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NY 803391




October 27, 1994

CLA-2-39:S:N:N6:221 803391

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000

Ms. Ivy Wn
Yuntek International
29572 Union City Blvd.
Union City, CA 94587

RE: The tariff classification of polyvinyl chloride (PVC) sheeting from China, Hong Kong or Taiwan.

Dear Ms. Wn:

In your letter dated October 17, 1994, you requested a tariff classification ruling.

The sample submitted with your letter is a swatch of polyvinyl chloride (PVC) sheeting which has been embossed to simulate a leather-like finish. You describe the PVC as flexible. PVC sheeting is considered to be flexible if the modulus of elasticity in tension does not exceed 100,000 psi. Though you have not indicated the modulus of elasticity, the sample appears to be flexible.

You suggest classification in subheading 3920.42.1000, Harmonized Tariff Schedule of the United States, 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, made in imitation of patent leather. Patent leather must be essentially opaque and possess a high gloss, mirror-like finish. The material which you have submitted does not possess either a high gloss or mirror-like finish. It is made in imitation of grain leather, rather than patent leather.

The applicable subheading for the embossed PVC sheeting 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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