CLA-2-39:OT:RR:NC:N1:119
Ms. Maria Gomez
Bob Barker Company Inc.
7925 Purfoy Rd.
Fuquay-Varina, NC 27526
RE: The tariff classification of V-FABIMP-CLF86 PVC Clear from China
Dear Ms. Gomez:
In your letter dated August 10, 2018, you requested a tariff classification ruling. You submitted a sample of the product to our offices. We are retaining the sample you submitted for reference.
The subject product is indicated to be a sheet of PVC plastic which will be imported in rolls. The rolls will be 86 inches wide by 100 yards long. The sheeting weighs 18.5 ounces per square yard. You indicated in a follow-up email that the plasticizer content of the sheets is 3 percent. The clear plastic sheeting will also contain approximately 8.1 percent of other materials such as a flame retardant and an antibacterial component. The PVC content is 91.9 percent. The clear sheeting is non-noncellular and not reinforced, laminated, supported or similarly combined with other materials.
The applicable subheading for the V-FABIMP-CLF86 PVC Clear (18.5 Oz per square yard) will be 3920.49.0000, 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: Other. 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 the World Wide Web at https://hts.usitc.gov/current.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division