CBP Ruling 086189 — PVC sheeting

Tariff classification

Headings: 3920

Product description

Does the PVC sheeting imitate patent leather? LAW AND ANALYSIS: In your letter you state that opacity has nothing to do with whether the PVC sheeting imitates patent leather. However, as stated in ORR Ruling 870-70 and discussed in HRL 085103 and HRL 085841, opacity is one of three criteria we look to in determining whether plastic sheeting imitates patent leather. The other two criteria we look to are whether the plastic sheeting has a high gloss and a mirror-like finish. In the instant case, neither the red or the white PVC sheeting swatches imitate patent leather. Though the red sample is not essentially opaque it reflects a poor image. The white swatch is more opaque but it reflects almost no image. Furthermore, as stated in HRL 085841, while the addition of a backing might enable the swatches to be somewhat more reflective, we classify goods in the conditions they are imported in. -2-

CBP rationale

In your letter you state that opacity has nothing to do with whether the PVC sheeting imitates patent leather. However, as stated in ORR Ruling 870-70 and discussed in HRL 085103 and HRL 085841, opacity is one of three criteria we look to in determining whether plastic sheeting imitates patent leather. The other two criteria we look to are whether the plastic sheeting has a high gloss and a mirror-like finish. In the instant case, neither the red or the white PVC sheeting swatches imitate patent leather. Though the red sample is not essentially opaque it reflects a poor image. The white swatch is more opaque but it reflects almost no image. Furthermore, as stated in HRL 085841, while the addition of a backing might enable the swatches to be somewhat more reflective, we classify goods in the conditions they are imported in. -2-

Full text

HQ 086189 April 18, 1990 CLA-2 CO:R:C:G 086189 NLP CATEGORY: Classification TARIFF NO.: 3920.42.5000 Mr. Jerome Weinstein Apex Plastic Industries, Inc. 155 Marcus Blvd. P.O. Box 11008 Hauppauge, NY 11788-0701 RE: PVC sheeting Dear Mr. Weinstein: This is in response to your letter dated December 18, 1989, concerning the reconsideration of the classification of certain PVC sheeting in Headquarter's Ruling Letter (HRL) 085108, dated October 3, 1989, and subsequently, in 085841, dated November 30, 1989. It is your belief that the PVC sheeting does imitate patent leather and should be classified in subheading 3920.42.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). ISSUE: Does the PVC sheeting imitate patent leather? LAW AND ANALYSIS: In your letter you state that opacity has nothing to do with whether the PVC sheeting imitates patent leather. However, as stated in ORR Ruling 870-70 and discussed in HRL 085103 and HRL 085841, opacity is one of three criteria we look to in determining whether plastic sheeting imitates patent leather. The other two criteria we look to are whether the plastic sheeting has a high gloss and a mirror-like finish. In the instant case, neither the red or the white PVC sheeting swatches imitate patent leather. Though the red sample is not essentially opaque it reflects a poor image. The white swatch is more opaque but it reflects almost no image. Furthermore, as stated in HRL 085841, while the addition of a backing might enable the swatches to be somewhat more reflective, we classify goods in the conditions they are imported in. -2- HOLDING: The red and white swatches are classifiable in subheading 3920.42.5000, which provides for other plates, sheets, film, foil and strip, of polymers of vinyl chloride, flexible, other. The duty rate is 4.2 percent ad valorem. HRL 085841 is hereby affirmed. Sincerely, John Durant, Director Commercial Rulings Division

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