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NY I83309

June 25, 2002

CLA-2-39:RR:NC:SP:221 I83309


TARIFF NO.: 3920.49.0000; 3926.90.9880

Mr. Layne Mostad
Captus International, Inc.
112 Eighth Street W.
Brookings, SD 57006-1143

RE: The tariff classification of polyvinyl chloride (PVC) sheets from Taiwan.

Dear Mr. Mostad:

In your letter dated June 13, 2002, you requested a tariff classification ruling.

The polyvinyl chloride (PVC) sheets will be used to form the interior and exterior faces of residential storm doors. The formulation contains 3 percent or less of plasticizers. The sheets will typically be white, but may be imported in other colors. The product will be imported in the form of large rectangular sheets wound on coils or individual rectangular sheets. Sheet thickness varies from 0.01 inch to 0.03 inch. Some of the sheets may incorporate a center cutout for a window.

The applicable subheading for rectangular PVC sheets that have not been further worked will be 3920.49.0000, 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: of polymers of vinyl chloride: other: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for PVC sheets that have been further worked with a center cutout for a window will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 (646) 733-3023.


Robert B. Swierupski

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