CLA-2-39:OT:RR:NC:N4:421
Mr. Sungwoo Sam Kim
Lark International, Inc.
9820 Bell Ranch Drive, #102
Santa Fe Springs, CA 90670
RE: The tariff classification of polyvinyl chloride (PVC) sheet from China
Dear Mr. Kim:
In your letter dated March 14, 2012, you requested a tariff classification ruling.
Neither a sample nor a photograph was provided with your letter. The PVC sheet is said to be transparent. It will be imported in rolls and after importation will be used in the manufacture of clear-view tent windows and tent tops. The rolls will be 61 inches in length. The PVC formulation contains over 25 percent by weight of plasticizers.
The applicable subheading for the PVC sheet 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,
Thomas J. Russo
Director
National Commodity Specialist Division