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NY 806151

February 14, 1995

CLA-2-39:S:N:N6:221 806151


TARIFF NO.: 3920.42.5000

Ms. Carol Schneiders Satriano
Solvay Performance Chemicals
41 West Putnam Avenue
Greenwich, CT 06830

RE: The tariff classification of polyvinyl chloride sheeting from Brazil.

Dear Ms. Satriano:

In your letter dated January 19, 1995, you requested a tariff classification ruling.

The merchandise consists of plain and pre-printed sheeting of polyvinyl chloride (PVC) plastic. You describe the sheeting as flexible. PVC sheeting is considered to be flexible when the modulus of elasticity in flexure or tension does not exceed 100,000 psi as described in ASTM Designation D 883. The sample submitted with your request appears to have a modulus of elasticity that does not exceed 100,000 psi. The modulus of elasticity of PVC film should appear on the invoice as part of the description of the merchandise.

The applicable subheading for the PVC sheeting, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, 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, flexible, other. The rate of duty will be 4.2 percent ad valorem.

Articles classifiable under subheading 3920.42.5000, HTS, which are products of Brazil are eligible for duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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