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NY 890578




October 14, 1993

CLA-2-39:S:N:N6:221 890578

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000; 3921.90.1100; 3921.90.1500

Mr. Robert Cisco
Customhouse Broker
416 Common Street, Suite 101
New Orleans, Louisiana 70130

RE: The tariff classification of sheets from Germany.

Dear Mr. Cisco:

In your letter dated September 16, 1993, on behalf of Phase One Associates, you requested a tariff classification ruling.

Fourteen samples were provided with your ruling request. All are rectangular and will be imported in rolls. Ten of the samples are composed of polyvinyl chloride (PVC). These sheets are available in various colors and are embossed with various designs. The modulus of elasticity was not provided in your letter, but based upon the samples we assume that the modulus of elasticity does not exceed 100,000 pounds per square inch. The rate provided below for the PVC sheet is based on this assumption.

The four remaining samples are composed of a man-made fiber textile fabric completely embedded in translucent PVC plastic of various colors. The weight of the textile versus the weight of the plastic was not provided. The classification will depend upon the percentage of plastic.

The applicable subheading for the sheet composed entirely of PVC plastic, provided the modulus of elasticity does not exceed 100,000 pounds per square inch, 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.

The applicable subheading for the sheets consisting of a textile/plastic combination, when the plastic accounts for over 70 percent of the weight of the sheet, is 3921.90.1100, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: combined with textile materials and weighing not more than 1.492 kilograms per square meter...products with textile components in which man-made fibers predominate by weight over any other single textile fiber...over 70 percent by weight of plastics. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the sheets consisting of a textile/plastic combination, when the plastic accounts for not over 70 percent of the weight of the sheet, is 3921.90.1500, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: combined with textile materials and weighing not more than 1.492 kilograms per square meter...products with textile components in which man-made fibers predominate by weight over any other single textile fiber...other. The rate of duty will be 8.5 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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