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February 11, 1999

CLA-2-39:RR:NC:SP:221 D87334

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.20.0000

Mr. Bernardo Ng
Airport Customs Service, Inc.
5777 W. Century Blvd., Suite 1220
Los Angeles, CA 90045

RE: The tariff classification of polyvinyl chloride (PVC) plastic paneling from China.

Dear Mr. Ng:

In your letter dated January 25, 1999, on behalf of the May Tung Trading Company, you requested a tariff classification ruling.

A sample segment of the paneling was provided with your letter. The paneling is extruded into a profile shape with a smooth flat surface on the back, a surface with two raised panels on the front, a lip extending along each side, and longitudinal channels separating the front and back surfaces. The cross section is constant throughout the length of the panel. The paneling will be imported in lengths of 580 centimeters. The width will vary from 20 to 25 centimeters and the thickness from 6 to 15 centimeters. The paneling will be used in home and office furnishing.

The applicable subheading for the PVC paneling will be 3916.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics. The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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