B85924 B8 Ruling Active

The tariff classification of "Woodplast" foamed polyvinyl (PVC) chloride sheets from Hong Kong

Issued June 5, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.12.5000

Headings: 3921

Product description

The Woodplast foamed PVC sheets will be imported in dimensions of 4 feet by 8 feet, with thicknesses from approximately 1/8 through 1/2 inch. The sheets are available in a variety of colors. The sheets are designed for use in place of wood in the construction of furniture, cabinets and signs.

CBP rationale

The applicable subheading for the Woodplast foamed PVC sheets will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, other.

Full text

NY B85924 June 5, 1997 CLA-2-39:RR:NC:2:221 B85924 CATEGORY: Classification TARIFF NO.: 3921.12.5000 Mr. W.C. Fortenberry Star International 1123 Grandview Drive South San Francisco, CA 94080 RE: The tariff classification of "Woodplast" foamed polyvinyl (PVC) chloride sheets from Hong Kong Dear Mr. Fortenberry: In your letter dated May 22, 1997, on behalf of Ms. Jean Young, you requested a tariff classification ruling. The Woodplast foamed PVC sheets will be imported in dimensions of 4 feet by 8 feet, with thicknesses from approximately 1/8 through 1/2 inch. The sheets are available in a variety of colors. The sheets are designed for use in place of wood in the construction of furniture, cabinets and signs. The applicable subheading for the Woodplast foamed PVC sheets will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of polymers of vinyl chloride, other. The rate of duty will be 6.5 percent ad valorem. 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 212-466-5580. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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