The tariff classification of PVC foam panels from China

N282299 January 30, 2017 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3921.12.5000 Joel Montero Dantzler Inc. 54 SW 6th Street, Suite 200 Miami, Florida 33130 RE: The tariff classification of PVC foam panels from China Dear Mr. Montero: In your letter dated January 4, 2017 you requested a tariff classification ruling. The products under consideration are “Celuka” polyvinyl chloride (PVC) foam panels. Based on the information provided, these rectangular boards measure 4’ X 8’ and are available in a variety of thicknesses. You indicate that the panels will be used to manufacture cabinet shelving as an alternative to particle board. The applicable subheading for the PVC foam panels will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plastics, 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 https://hts.usitc.gov/current. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division