CLA-2-39:S:N:N3G:221 858857
Mr. Harry P. Young
Tape Specialties Limited
615 Bowes Road
Concord, Ontario, Canada L4K 1J5
RE: The tariff classification of self-adhesive plastic sheet and
strip from Canada.
Dear Mr. Young:
In your letter dated November 8, 1990, you requested a
tariff classification ruling.
Samples of two types of products were included with your
request. The first is a self-adhesive vinyl sheet on release
paper. It is available in various colors and patterns and is
designed for use as a shelf liner or a decorative covering for
walls, appliances or doors. The sheet will be sold in 3 yard, 8
yard and 25 yard rolls, all 18 inches wide. The second item is
a clear vinyl strip, with adhesive on one side, on a release
paper. It will be sold in rolls approximately 1 1/2 inches wide
by 26 feet long, and is designed to protect painted and papered
corners from chipping, cracking or peeling.
The applicable subheading for the vinyl strip used to
protect corners will be 3919.10.2030, Harmonized Tariff Schedule
of the United States (HTS), which provides for self-adhesive
plates, sheets, film, foil, tape, strip and other flat shapes, of
plastics, in rolls of a width not exceeding 20 cm, transparent
tape, not exceeding 55 meters in length, not exceeding 5 cm in
width. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the vinyl decorative sheet
will be 3919.90.5050, HTS, which provides for self-adhesive
plates, sheets, film, foil, tape, strip and other flat shapes, of
plastics, other, other. The rate of duty will be 5.8 percent ad
valorem.
Goods classifiable under subheading 3919.10.2030 or
3919.10.5050, HTS, which have originated in the territory of
Canada, will be entitled to a 4.6 percent ad valorem rate of duty
under the United States-Canada Free Trade Agreement (FTA) upon
compliance with all applicable regulations. Effective January 1,
1991, the FTA rate will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport