The tariff classification of polyvinyl chloride (PVC) ribbon and acrylic flocked polyethylene ribbon from Hong Kong.
Issued June 3, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.1500, 3920.42.5000, 3920.41.0000
Product description
The first product, the PVC ribbon (Style RC 25 70) will be imported in widths of 2 1/2 inches and lengths of 16 feet. The ribbon has a red and white candy stripe pattern. The modulus of elasticity was not provided in your letter. Such information is part of the invoicing requirements for PVC ribbon, and it should appear on the invoice at the time of entry. If the modulus of elasticity does not exceed 100,000 pounds per square inch (psi), the ribbon is considered flexible. If the modulus of elasticity exceeds 100,000 psi, however, the ribbon is considered rigid. The second product (Style RC 20 10) is a ribbon composed of compact polyethylene plastic coated on one surface with a textile flock of acrylic fibers. The ribbon weighs less than 1.492 kilograms per square meter, and will be imported in widths of 2 inches and lengths of 9 feet. An informal laboratory analysis shows that the ribbon is not over 70 percent by weight of plastics.
CBP rationale
The applicable subheading for the PVC ribbon, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, 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 polymers of vinyl chloride, flexible. The applicable subheading for the PVC ribbon, when the modulus of elasticity exceeds 100,000 psi, will be 3920.41.0000, 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 polymers of vinyl chloride, rigid. The applicable subheading for the acrylic flocked polyethylene ribbon will be 3921.90.1500, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: combined with textile materials and weighing not more than 1.
Full text
NY 898196 June 3, 1994 CLA-2-39:S:N:N6:221 898196 CATEGORY: Classification TARIFF NO.: 3920.42.5000; 3920.41.0000; 3921.90.1500 Mr. John A. Slagle Barthco International, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of polyvinyl chloride (PVC) ribbon and acrylic flocked polyethylene ribbon from Hong Kong. Dear Mr. Slagle: In your letter dated May 10, 1994, on behalf of Noel Time, Inc., you requested a tariff classification ruling. The first product, the PVC ribbon (Style RC 25 70) will be imported in widths of 2 1/2 inches and lengths of 16 feet. The ribbon has a red and white candy stripe pattern. The modulus of elasticity was not provided in your letter. Such information is part of the invoicing requirements for PVC ribbon, and it should appear on the invoice at the time of entry. If the modulus of elasticity does not exceed 100,000 pounds per square inch (psi), the ribbon is considered flexible. If the modulus of elasticity exceeds 100,000 psi, however, the ribbon is considered rigid. The second product (Style RC 20 10) is a ribbon composed of compact polyethylene plastic coated on one surface with a textile flock of acrylic fibers. The ribbon weighs less than 1.492 kilograms per square meter, and will be imported in widths of 2 inches and lengths of 9 feet. An informal laboratory analysis shows that the ribbon is not over 70 percent by weight of plastics. The applicable subheading for the PVC ribbon, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, 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 polymers of vinyl chloride, flexible. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the PVC ribbon, when the modulus of elasticity exceeds 100,000 psi, will be 3920.41.0000, 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 polymers of vinyl chloride, rigid. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the acrylic flocked polyethylene ribbon will be 3921.90.1500, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other: combined with textile materials and weighing not more than 1.492 kilograms per square meter: less than 70 percent by weight of plastics. The rate of duty will be 8.5 percent ad valorem. The acrylic flocked polyethylene ribbon falls within textile category 229. Based upon international textile trade agreements, such products of Hong Kong are subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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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