CLA-2-39:RR:NC:SP:221 G83569

Ms. Lynda Xu
Shanghai Instruments & Electronics USA Corp.
2407 Cinnabar Lane
Salt Lake City, Utah 84121

RE: The tariff classification of cellular sheet from China.

Dear Ms. Xu:

In your letter dated October 18, 2000, you requested a tariff classification ruling.

A sample was provided with your letter. The sheet is of cellular construction and is composed of polyvinyl chloride plastic. The sheet measures 17 inches by 47 inches, and will be used under exercise equipment to reduce noise and vibration.

The applicable subheading for the sheet will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride: other. The rate of duty will be 6.5 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 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division