CLA-2-39:OT:RR:NC:N3:350
Ms. Silke Rees
Waterloo Industries, Inc.
137 Forest Hill Avenue
Oak Creek, WI 53154
RE: The tariff classification of PVC drawer liners, from China.
Dear Ms. Rees:
In your letter dated September 18, 2008, you requested a tariff classification ruling.
You submitted two representative samples which were rather similar in construction and composition. You identified one of them as item 965534. Specifically, these materials are rectangular in configuration and measure 22 1/8" x 16 3/8" x 0.94" thick. They are composed of an open mesh fabric of terylene man-made fiber construction that has been completely encased on both sides with a cellular polyvinyl chloride plastics material. Both surfaces of the material display a somewhat woven effect created by the terylene fabric which is encased in the plastic. These liners are finally die stamped or embossed with various logos. When in use, these drawer liners will keep tools from sliding around and, additionally, the vinyl coating resists liquids such as battery acids or gasoline, etc.
The applicable subheading for the product will be 3921.12.1950, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, … of polyvinyl chloride, combined with a single textile material, other. The duty rate will be 5.3 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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division