G88144 G8 Ruling Active

The tariff classification of cellular plastic sheet from Vietnam.

Issued March 27, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.19.0000

Headings: 3921

Product description

The sheet is cellular and embossed on one side. According to the breakdown provided in your letter, the plastic sheet is composed of a copolymer consisting of 62% ethylene vinyl acetate and 15% polyethylene, as well as smaller amounts of other materials.

CBP rationale

The applicable subheading for the cellular plastic 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 G88144 March 27, 2001 CLA-2-39:RR:NC:SP:221 G88144 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Mr. Paul Leitner Continental Agency 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of cellular plastic sheet from Vietnam. Dear Mr. Leitner: In your letter dated March 5, 2001, on behalf of Standard Die Cutting, you requested a tariff classification ruling. A sample was provided with your letter. The sheet is cellular and embossed on one side. According to the breakdown provided in your letter, the plastic sheet is composed of a copolymer consisting of 62% ethylene vinyl acetate and 15% polyethylene, as well as smaller amounts of other materials. The applicable subheading for the cellular plastic 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 50 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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