The tariff classification of polyvinyl chloride (PVC) strip from China

N323764 January 28, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3920.43.5000; 9903.88.02 Andrew J. Engle AE Diagnostics, LLC 305 SW Hickory Gln Grimes, Iowa 50111 RE: The tariff classification of polyvinyl chloride (PVC) strip from China Dear Mr. Engle: In your letter dated January 19, 2022, you requested a tariff classification ruling. The product under consideration is referred to as flagging tape. You indicate that the product is constructed of PVC containing 8 percent plasticizers. It is in the form of a non-adhesive strip that will be imported in a roll. The strip measures 1.5 inches wide and comes in various lengths from 100 to 1000 feet. The tape will be tied around tree branches or wooden stakes for marking purposes. The applicable subheading for the PVC strip flagging tape will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.2 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3920.43.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.43.5000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division