CLA-2-39:OT:RR:NC:N1:421
Jason Combs
C J International, Inc.
4646 W Jefferson Blvd., Suite 260
Fort Wayne, IN 46804-6844
RE: The tariff classification of plastic sheeting from China
Dear Mr. Combs:
In your letter dated October 31, 2016, you requested a tariff classification ruling on behalf of your client, Casad Company, Inc. Representative samples were submitted and sent to our laboratory for analysis.
The products to be imported are two types of plastic sheeting which will be used in the manufacture of display banners. You indicate that these rolls will be imported in widths of either 64 or 102 inches.
Sample 1, identified as “13 oz. Stay Flat Vinyl”, is comprised of an inner layer of polyethylene terephthalate/urethane coated on both sides with polyvinyl chloride (PVC). It is the PVC coating that makes up approximately 70 percent of the product’s composition.
Sample 2, identified as “13 oz. (.441 kg/m²) Vinyl”, consists of a polyethylene terephthalate textile fabric coated with PVC on both sides. It is the PVC coating that makes up approximately 80 percent of the product’s composition.
The applicable subheading for the “13 oz. Stay Flat Vinyl” will be 3920.49.0000, 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 vinyl chloride: Other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the “13 oz.Vinyl” will be 3921.90.1100, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Combined with textile materials and weighing not more than 1.492 kg/m²: Products with textile components in which man-made fibers predominate by weight over any other single textile fiber: Over 70 percent by weight of plastics. The rate of duty will be 4.2 percent.
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 https://hts.usitc.gov/current.
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 April Cutuli at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division