CLA-2 CO:R:C:G 085841 DFC
TARIFF NO: 3920.42.5000
Mr. Jerome J. Weinstein
President
Apex Plastic Industries, Inc.
P.O. Box 11008
Hauppauge, New York 11788-0701
RE: Polyvinyl chloride (PVC) sheeting produced in Japan
Dear Mr. Weinstein:
In a letter dated October 9, 1989, you stated a belief
that all those samples covered by Headquarters Ruling Letter
(HRL) 085103 dated October 3, 1989, should have been classified
under subheading 3920.42.1000, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), as other plates, sheets,
film, and strip, of plastics, noncellular and not reinforced,
laminated, supported or similarly combined with other
materials, of polymers of vinyl chloride, flexible, made in
imitation of patent leather.
You have also requested a ruling as to the tariff
classification of two samples of .016 gauge white and fire red
sheets.
FACTS:
The manufacturing process for the samples was described in
HRL 085103 dated October 3, 1989, supra.
ISSUE:
Does the PVC sheeting imitate patent leather?
-2-
LAW AND ANALYSIS:
As stated previously, we look for three criteria in
determining whether a plastic imitates patent leather, viz,
a high gloss, an opaque character, and a mirrorlike finish.
An examination of the red swatch reveals that it is not
essentially opaque. In fact, one need not even hold the
sheeting up to light to demonstrate this. If the red swatch is
placed over a sheet of lined looseleaf paper, all of the lines
are visible even upon casual examination. The sheeting
reflects a poor image, not at all mirrorlike.
The white swatch is more opaque than the red, but it
reflects virtually no image, certainly not a mirrorlike image
You inform us that the imported sheeting will have a
backing layer added to it when it is manufactured into a
finished article, and the backing makes it more opaque and
gives it more of a similitude to patent leather. The addition
of a backing material might enable the red swatch to reflect
a good mirror image, but merchandise must be classified in its
condition as imported. Even with the addition of a backing
material, the white material would not reflect even a poor
mirror image.
Holding:
In view of the foregoing it is our position that the
classifications set out in HRL 085103 are correct.
The samples submitted with this request are not made in
imitation of patent leather. Consequently, they are
classifiable under subheading 3920.42.5000, HTSUSA, as other
plates, sheets, film, foil and strip, of polymers of vinyl
chloride, flexible, other. The applicable rate of duty for
this provision is 4.2 percent ad valorem. The sheeting, when
produced in Japan, is not subject to antidumping duties.
Sincerely,
John Durant, Director
Commercial Rulings Division
1cc J. Durant
6cc AD NY Seaport
1cc Joan Mazzola NY Seaport
cahill library/peh
085841