CLA-2-39:RR:NC:SP:221 I82536
Mr. Layne Mostad
Captus International, Inc.
112 Eighth Street W.
Brookings, SD 57006-1143
RE: The tariff classification of polyvinyl chloride (PVC) sheets from China.
Dear Mr. Mostad:
In your letter dated May 22, 2002, you requested a tariff classification ruling.
A sample was provided with your letter. The PVC sheets will be used to form the interior and exterior faces of vinyl doors. The percentage of plasticizers is 3 percent or less. Some of the sheets may incorporate a center cut-out for a window.
The applicable subheading for rectangular PVC sheets that have not been further worked will be 3920.49.0000, Harmonized Tariff Schedule of the United States (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: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for PVC sheets that have been further worked with a center cut-out for a window will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division