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NY M87753




November 17, 2006

CLA-2-39:RR:NC:SP:221 M87753

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.43.5000

Ms. Kelley Edwards
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of the “Rainforest Cut-to Fit Sun Shade” from China.

Dear Ms. Edwards:

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

A sample was provided with your letter. The Rainforest Cut-to-Fit Sun Shade is a rectangular sheet of polyvinyl chloride (PVC) plastic film measuring 24 inches by 50 inches. The translucent blue sun shade material is intended to be cut to fit a vehicle window to provide shade. A paper grid is included to assist in cutting the shade to fit a particular window. The PVC sheet will adhere to the window by static cling. You did not specify the percentage of plasticizers in the film. However, upon inspection of the sample, it is evident that the PVC sheet contains not less than 6 percent plasticizers by weight.

You suggest classification in subheading 8708.99, Harmonized Tariff Schedule of the United States (HTSUS), as parts and accessories of motor vehicles. However, in its imported condition, the sun shade is simply a rectangular sheet of PVC plastic. It has not been processed to the point of being an article solely or principally used as an accessory of a motor vehicle.

The applicable subheading for the Rainforest Cut-to-Fit Sun Shade PVC sheet will be 3920.43.5000, 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 by weight not less than 6 percent of plasticizers: other. The rate of duty will be 4.2 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/.

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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