CLA-2-39:RR:NC:2:221 A87898

Mr. John A Sundfelt
Hankyu International Transport, Inc.
1039 Hillcrest Blvd.
Inglewood, CA 90301

RE: The tariff classification of polyvinyl alcohol sheets and blocks from Japan.

Dear Mr. Sundfelt:

In your letter dated July 17, 1996, received in this office on September 24, 1996, on behalf of Sakata, you requested a tariff classification ruling.

Two samples were submitted with your letter. The blocks and sheets are composed of a cellular polyvinyl alcohol (PVA) plastics.

The applicable subheading for the PVA blocks and sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.6 percent ad valorem.

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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division