CLA-2-39:OT:RR:NC:1:119
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. Correction to Ruling Number N299966
Dear Ms. Gomez:
This replaces Ruling Number N299966, dated August 10, 2018, which contained a clerical error. The Harmonized Tariff Schedule of the United States was changed on August 23th to reflect additional duties on certain imports from China. That information was not reflected in the original ruling. A complete corrected ruling follows.
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 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.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 3920.49.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.49.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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