K82194 K8 Ruling Active

The tariff classification of polyvinyl chloride sheet from China.

Issued January 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3920.43.5000

Headings: 3920

Product description

You have stated in a telephone conversation that the PVC sheet contains approximately 33 percent of dioctyl phthalate (DOP) plasticizer. The sheet will be imported on rolls, in measurements of 54 inches in width by 0.20 mm in thickness.

CBP rationale

The applicable subheading for the PVC sheet will be 3920.43.5000, 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: containing by weight not less than 6 percent of plasticizers: other.

Full text

NY K82194 January 23, 2004 CLA-2-39:RR:NC:SP:221 K82194 CATEGORY: Classification TARIFF NO.: 3920.43.5000 Mr. Michael Brooks The Square Yard Inc. 5150 S. Decatur Las Vegas, NV 89118 RE: The tariff classification of polyvinyl chloride sheet from China. Dear Mr. Brooks: In your letter dated December 23, 2003, you requested a tariff classification ruling. The sample submitted with your request is a swatch of clear polyvinyl chloride (PVC) sheet. You have stated in a telephone conversation that the PVC sheet contains approximately 33 percent of dioctyl phthalate (DOP) plasticizer. The sheet will be imported on rolls, in measurements of 54 inches in width by 0.20 mm in thickness. The applicable subheading for the PVC sheet will be 3920.43.5000, 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: containing by weight not less than 6 percent of plasticizers: other. The rate of duty will be 4.2 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 (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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