CLA-2-39:RR:NC:N2:221 L83836
Ms. Christy Sakmar-Allison
Stahls’ Inc.
P.O. Box 628
St. Clair Shores, MI 48080
RE: The tariff classification of PVC sheeting and shapes.
Dear Ms. Sakmar-Allison:
In your undated letter that was received in this office on April 6, 2005, you requested a tariff classification ruling.
The samples submitted with your request are identified as Econo Print, a material used for making letters, numbers or graphic designs that can be heat sealed onto a garment. You describe Econo Print as polyvinyl chloride (PVC) plastic sheeting with 45 percent plasticizers. The surface of the PVC is coated with a polyester heat seal adhesive. The adhesive is not pressure sensitive, but needs heat to activate. The product will be imported as sheeting and as shapes. The sheeting measures 15 inches in width and will be imported in lengths of 5, 10, 25 or 50 yards, on rolls. The shapes include letters, numbers and rectangular swatches with rounded corners. In all cases the PVC is imported on a peel off protective backing of polyethylene terephthalate (PET) film. The PVC and PET are not laminated or permanently attached in any way. The PET film is a removable, disposable backing that protects the heat seal adhesive surface.
The applicable subheading for Econo Print imported in the form of sheeting will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTS), 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: containing by weight not less than 6 percent of plasticizers: other. The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for Econo Print shapes such as letters, numbers or rectangular swatches with rounded corners will be 3926.90.9880, HTS, which provides for other articles of plastics; other. The general rate of duty will be 5.3 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 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division