Base
D896571999-03-29New YorkClassification

The tariff classification of cellular plastics sheet from Japan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of cellular plastics sheet from Japan.

Ruling Text

NY D89657 March 29, 1999 CLA-2-39:RR:NC:SP:221 D89657 CATEGORY: Classification TARIFF NO.: 3921.12.5000 Mr. Douglas Turnbull Tomen America, Inc. 1285 Avenue of the Americas New York, NY 10019 RE: The tariff classification of cellular plastics sheet from Japan. Dear Mr. Turnbull: In your letter dated March 17, 1999, you requested a tariff classification ruling. A sample of the cellular plastics sheet was provided with your letter. The product consists of a layer of polyvinyl chloride (PVC) plastic sheet laminated to a cellular polypropylene plastic sheet. The PVC predominates by weight over the polypropylene. The applicable subheading for the cellular plastics sheet will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polymers of vinyl chloride, other. The rate of duty will be 6.5 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division