CLA-2-39:OT:RR:NC:N4:421

Ms. Abby Porter
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of PEVA plastic sheeting from China

Dear Ms. Porter:

In your letter dated June 7, 2013, you requested a tariff classification ruling

The sample provided with your letter is a section of plastic sheeting wrapped around a cardboard packaging roll, identified as “banquet table cloths.” The sheeting is imported in solid colors of red or white. It is marketed as a roll of tablecloth material that the consumer can cut to the desired length to fit the tables being covered. The sheeting measures 40 inches in width and is 50 feet in length. You state that the sheeting is composed of polyethylene vinyl acetate (PEVA). The ethylene predominates by weight. As you requested, the sample will be returned.

The applicable subheading for the PEVA sheeting will be 3920.10.0000, 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 ethylene. The rate of duty will be 4.2 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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,

Thomas J. Russo
Director
National Commodity Specialist Division