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NY M87423




November 22, 2006

CLA-2-39:RR:NC:SP:221 M87423

CATEGORY: CLASSIFICATION

TARIFF NO.: 3916.20.0091

Mr. Max Solomon III
Explan International Trade Inc.
East Port Center,
1885 State Road 84, Suite 101
Ft. Lauderdale, FL 33315

RE: The tariff classification of polyvinyl chloride (PVC) strip rolls from Brazil.

Dear Mr. Solomon:

In your letter dated October 19, 2006, you requested a tariff classification ruling.

A sample swatch was provided with your letter. The PVC is extruded in widths of approximately 8 inches. The cross section is in the shape of an elongated oval. The extrusion is imported in material lengths. It will be used to create curtain-like barriers between rooms or areas to prevent dust, cold air and noise from moving between the separated rooms or areas.

You suggest classification in subheading 3920.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: containing less than 6 percent of plasticizers by weight. Classification in subheading 3920.49.0000, HTSUS, is not applicable to the instant product since it is clear from the sample that the PVC contains more than 6 percent of plasticizers. Moreover, classification in the provisions of heading 3920 is limited to rectangular sheets that have not been rounded, edged or further worked other than surface worked. The sample is extruded into a shape that is roughly rectangular but with rounded edges, so it is not considered to be a sheet or strip.

The applicable subheading for the PVC strip rolls will be 3916.20.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride, other. The rate of duty will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 3916.20.0091, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences GSP upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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