CLA-2-39:S:N:N3D:221 878318
Mr. John J. Palica
Traco Manufacturing, Inc.
443 S. Commerce Road
Orem, Utah 84058
RE: The tariff classification of film and lay flat tubing
composed of polyvinyl chloride (PVC) from Taiwan.
Dear Mr. Palica:
In your letter dated August 31, 1992, you requested a tariff
classification ruling.
Samples of three products were submitted: "PVC Tube Shrink
Wrap," "PVC Centerfold Shrink Wrap," and "PVC Single Wound Shrink
Wrap." All three products are extruded as a tube by an air-
blown method. The tubes are layed flat on a roll for shipping
purposes. This is the Tube Wrap. Some of the tubes are slit on
one side to create the Centerfold Wrap. Other tubes are slit on
both sides, creating the Single Wound Wrap. When the tubes are
slit, they are slit into rectangular sheets or film.
The modulus of elasticity was not provided in your letter.
Such information is part of the invoicing requirements for PVC
sheets and film, and it should appear on the invoice at the time
of entry. (This information is not required for the PVC tubes.)
If the modulus of elasticity does not exceed 100,000 psi, the
film is considered flexible. If the modulus of elasticity
exceeds 100,000 psi, the film is considered rigid. Based on
examination, it appears that all of the sample films submitted
with your letter are rigid.
The applicable subheading for the PVC Tube Shrink Wrap will
be 3917.32.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for tubes, pipes and hoses and fittings
therefor, of plastics...other, not reinforced or otherwise
combined with other materials, without fittings, of polyvinyl
chloride. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the PVC Centerfold Shrink Wrap
and PVC Single Wound Shrink Wrap, when the modulus of elasticity
does not exceed 100,000 psi, will be 3920.42.5000, HTS, which
provides for other plates, sheets, film, foil and strip, of
plastics, noncellular and not reinforced, laminated, supported or
similarly combined with other materials, flexible, other. The
rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the PVC Centerfold Shrink Wrap
and PVC Single Wound Shrink Wrap, when the modulus of elasticity
exceeds 100,000 psi, will be 3920.41.0000, HTS, 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,
rigid. The rate of duty will be 5.8 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