The tariff classification of polyvinyl chloride (PVC) sheetsfrom China.

NY 855612 September 07, 1990 CLA-2-39:S:N:N3G:221 855612 CATEGORY: Classification TARIFF NO.: 3920.42.5000; 3920.41.0000 Mr. Edward Feder A. Burghart Shipping Co., Inc. Hemisphere Center Newark, NJ 07114 RE: The tariff classification of polyvinyl chloride (PVC) sheets from China. Dear Mr. Feder: In your letter dated August 17, 1990, on behalf of Chef's Clothing Revival, you requested a tariff classification ruling. The PVC sheets will be imported in rolls 90 cm in width and 50 meters in length. After importation, the sheets will be manufactured into aprons and tablecloths. The modulus of elasticity was not provided in your letter. Such information is part of the invoicing requirements for PVC sheets, and it should appear on the invoice at the time of entry. An examination of the samples provided with your ruling request reveals that the sample sheets probably have a modulus of elasticity that does not exceed 100,000 psi, and are therefore classified as flexible sheets. If the modulus of elasticity exceeds 100,000 psi, however, the sheets are considered rigid. The applicable subheading for the PVC sheets, 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, of polymers of vinyl chloride, flexible. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the PVC sheets, when the modulus of elasticity exceeds 100,000 psi, is 3920.41.0000, 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, rigid. The rate of duty will be 5.8 percent ad valorem. 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. Sincerely, Jean F. Maguire Area Director New York Seaport