The tariff classification of PVC sheeting from Taiwan

N184817 October 13, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.12.5000 Ms. Ayonna U. Sain Mallory Alexander International Logistics 4294 Swinnea Road Memphis, TN 38118 RE: The tariff classification of PVC sheeting from Taiwan Dear Ms. Sain: In your letter dated August 29, 2011, on behalf of Mississippi Polymers, you requested a tariff classification ruling. The swatch submitted with your request, labeled as Sample A, is identified as polyvinyl chloride (PVC) sponge leather sheeting. This plastic sheeting has a cellular construction. It will be imported in rolls and used in the manufacture of pill case covers. You suggest classification in subheading 3921.90.1100, Harmonized Tariff Schedule of the United States (HTSUS). That subheading provides for other plates, sheets, film, foil and strip, of plastics, that are combined with materials other than plastics and not cellular in construction. The sample provided with your request is cellular in construction and is not combined with materials other than plastics. The applicable subheading for the PVC sponge leather sheeting will be 3921.12.5000, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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