CLA-2-39:OT:RR:NC:N4:421
Ms. Irene Chan
Hoi Ling Chan dba CHL Customs House Broker
9133 S. La Cienega Blvd., Suite 120
Inglewood, CA 90301
RE: The tariff classification of polyvinyl chloride (PVC) profiles from China
Dear Ms. Chan:
In your undated letter, received in this office on September 25, 2012, on behalf of L.V. Windows, you requested a tariff classification ruling.
Three segments of profile shapes were provided with your letter. Articles GMST 82-02, GMST 82-15 and GMST 82-16 are extruded profiles made of polyvinyl chloride (PVC) plastic used to make windows. Each profile has a complex cross section that is uniform throughout the entire length. The profiles have not been further worked by beveling, mitering, drilling or any other operations.
The applicable subheading for the PVC profiles will be 3916.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: of polymers of vinyl chloride…window, door, decking or railing profiles. The rate of duty will be 5.8 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