Polyvinyl chloride (PVC) sheeting produced in Japan

HQ 085841 November 30, 1989 CLA-2 CO:R:C:G 085841 DFC CATEGORY: Classification TARIFF NO: 3920.42.5000 Mr. Jerome J. Weinstein President Apex Plastic Industries, Inc. P.O. Box 11008 Hauppauge, New York 11788-0701 RE: Polyvinyl chloride (PVC) sheeting produced in Japan Dear Mr. Weinstein: In a letter dated October 9, 1989, you stated a belief that all those samples covered by Headquarters Ruling Letter (HRL) 085103 dated October 3, 1989, should have been classified under subheading 3920.42.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as other plates, sheets, film, and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, made in imitation of patent leather. You have also requested a ruling as to the tariff classification of two samples of .016 gauge white and fire red sheets. FACTS: The manufacturing process for the samples was described in HRL 085103 dated October 3, 1989, supra. ISSUE: Does the PVC sheeting imitate patent leather? -2- LAW AND ANALYSIS: As stated previously, we look for three criteria in determining whether a plastic imitates patent leather, viz, a high gloss, an opaque character, and a mirrorlike finish. An examination of the red swatch reveals that it is not essentially opaque. In fact, one need not even hold the sheeting up to light to demonstrate this. If the red swatch is placed over a sheet of lined looseleaf paper, all of the lines are visible even upon casual examination. The sheeting reflects a poor image, not at all mirrorlike. The white swatch is more opaque than the red, but it reflects virtually no image, certainly not a mirrorlike image You inform us that the imported sheeting will have a backing layer added to it when it is manufactured into a finished article, and the backing makes it more opaque and gives it more of a similitude to patent leather. The addition of a backing material might enable the red swatch to reflect a good mirror image, but merchandise must be classified in its condition as imported. Even with the addition of a backing material, the white material would not reflect even a poor mirror image. Holding: In view of the foregoing it is our position that the classifications set out in HRL 085103 are correct. The samples submitted with this request are not made in imitation of patent leather. Consequently, they are classifiable under subheading 3920.42.5000, HTSUSA, as other plates, sheets, film, foil and strip, of polymers of vinyl chloride, flexible, other. The applicable rate of duty for this provision is 4.2 percent ad valorem. The sheeting, when produced in Japan, is not subject to antidumping duties. Sincerely, John Durant, Director Commercial Rulings Division 1cc J. Durant 6cc AD NY Seaport 1cc Joan Mazzola NY Seaport cahill library/peh 085841