CLA-2-39:OT:RR:NC:N2:221
Ms. Wendy Miller
Glen Raven Custom Fabrics, LLC
1831 North Park Avenue
Glen Raven, NC 27217-1100
RE: The tariff classification of digital printing sheeting from Italy
Dear Ms. Miller:
In your undated letter, which was received in this office on September 18, 2007, you requested a tariff classification ruling.
The sample submitted with your request is a swatch of multilayer plastic sheeting, identified as White VIX 360B, used for digital printing on woven fabrics. The sheeting consists of white polyvinyl chloride (PVC) sheeting that is backed with a thin layer of heat activated adhesive. This adhesive surface is protected by a peel-off layer of black polyethylene terephthalate (PET) sheeting. The PVC layer accepts the printing, design or pattern from the printer. It is ink jet and solvent ink printable. It is intended to be heat set onto woven fabrics such as awning fabrics to display advertising, logos, or other printed details. The adhesive layer is not pressure sensitive or tacky. It activates only upon contact with heat and pressure. It has a lower melting point than the PVC layer, allowing it to melt and set without damage to the PVC layer. The black PET layer, which may be a different color in the future, functions to stabilize the sheeting during the printing operation. It gives the film rigidity while it moves through the printer. It also protects the adhesive layer. This PET layer is removed after the printing is complete. It can either be disposed of or sold to a plastics recycling company. The printable top PVC layer predominates by weight over the adhesive layer and the PET layer. The PVC layer is the functional layer that accepts the printing and is in turn heat set onto fabrics. You state that the PVC contains more than 6 percent of plasticizers.
The applicable subheading for the White VIX 360B plastic sheeting 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 rate of duty will be 4.2 percent ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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