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The tariff classification of “Wavy Sheet Material” from Taiwan.
Issued March 26, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G87527 (March 26, 2001)
Tariff classification
HTS codes: 3921.19.0000
Headings: 3921
Product description
The Wavy Sheet Material is composed of 65% ethylene vinyl acetate and 35% rubber. The sheet is cellular and is embossed on one side to form a non-slip surface for use in the manufacture of sandals.
CBP rationale
The applicable subheading for the wavy sheet will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics.
Full text
NY G87527 March 26, 2001 CLA-2-39:RR:NC:SP:221 G87527 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Mr. Eng Teoh Team Handling Services 1031 W. Manchester Blvd. #6A Inglewood, CA 90301 RE: The tariff classification of “Wavy Sheet Material” from Taiwan. Dear Mr. Teoh: In your letter dated February 21, 2001, on behalf of Rainbow Sandals Inc., you requested a tariff classification ruling. A sample was provided with your letter. The Wavy Sheet Material is composed of 65% ethylene vinyl acetate and 35% rubber. The sheet is cellular and is embossed on one side to form a non-slip surface for use in the manufacture of sandals. The applicable subheading for the wavy sheet will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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