CLA-2-39:S:N:N3G:221 870467
Mr. Michael K. Rafferty
NIppon Express U.S.A., Inc.
410 Airpark Center Drive
Nashville, TN 37217
RE: The tariff classification of cellular plastics sheet from
Japan.
Dear Mr. Rafferty:
In your letter received in this office on January 9, 1992,
on behalf of M-TEK, Inc., you requested a tariff classification
ruling.
The plastics sheeting is composed of surface polyvinyl
chloride sheet (PVC) backed with polypropylene foam. The
sheeting will be cut and sewn after importation, and then used to
cover interior parts of automobiles.
In your letter you did not state the weight of each type of
plastic. The sheet will be classified according to that plastic
which predominates by weight.
The applicable subheading for the sheets, when the PVC
predominates by weight over the polypropylene, will be
3921.12.5000, Harmonized Tariff Schedule of the United States
(HTS), 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 6.6 percent ad valorem.
The applicable subheading for the sheets, when the
polypropylene predominates by weight over the PVC, will be
3921.19.0000, HTS, which provides for other plates, sheets, film,
foil and strip, of plastics: cellular, of other plastics. The
rate of duty will be 6.6 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