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889182 88 Ruling Active

The tariff classification of plastic sheet from Japan.

Issued August 25, 1993 by U.S. Customs and Border Protection.

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88 889182 (August 25, 1993)

Tariff classification

HTS codes: 3920.99.2000

Headings: 3920

Product description

The sheet is composed of a blend of polyvinyl chloride, acrylonitrile butadiene styrene, ethylene vinyl acetate and polyurethane. The polyurethane predominates by weight over the other plastics materials. The sheet, which will be imported in rolls, is noncellular and will be used for interior parts of automobiles.

CBP rationale

The applicable subheading for the sheet will be 3920.99.2000, 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 other plastics.

Full text

NY 889182 August 25, 1993 CLA-2-39:S:N:N6:221 889182 CATEGORY: Classification TARIFF NO.: 3920.99.2000 Mr. Robert S. Smith McGuire, Woods, Battle and Boothe The Army and Navy Club Building 1627 Eye Street, N.W. Washington, DC 20006-4007 RE: The tariff classification of plastic sheet from Japan. Dear Mr. Smith: In your letter dated August 6, 1993, on behalf of O'Sullivan Corporation, you requested a tariff classification ruling. The sheet is composed of a blend of polyvinyl chloride, acrylonitrile butadiene styrene, ethylene vinyl acetate and polyurethane. The polyurethane predominates by weight over the other plastics materials. The sheet, which will be imported in rolls, is noncellular and will be used for interior parts of automobiles. The applicable subheading for the sheet will be 3920.99.2000, 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 other plastics. The rate of duty will be 4.2 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 New York Seaport

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