CLA-2-39:RR:NC:SP:221 G84301

Mr. Peter Conrad
The Penrod Company
2809 S. Lynnhaven Road, Suite 350
Virginia Beach, VA 23452

RE: The tariff classification of polyvinyl chloride sheet (PVC) from China.

Dear Mr. Conrad:

In your letter dated November 2, 2000, you requested a tariff classification ruling.

A sample was provided with your letter. The PVC sheet is of cellular construction. The sheet will be imported in various widths, lengths and thicknesses. The PVC sheet is meant as a substitute for various lumber and plywood applications for use in construction and furniture.

The applicable subheading for the cellular PVC 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. The rate of duty will remain unchanged in 2001.

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