U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced
Primary HTS Code
3920.10.0000
$151.7M monthly imports
Compare All →
Court Cases
1 case
CIT & Federal Circuit
Ruling Age
24 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of plastic sheet from Malaysia.
NY H89256 March 29, 2002 CLA-2-39:RR:NC:SP:221 H89256 CATEGORY: Classification TARIFF NO.: 3920.10.0000; 3920.20.0000; 3921.19.0000 Mr. Timothy Shepherd Nissin Customs Service, Inc. 101 Mark Street, Suite G Wood Dale, IL 60191 RE: The tariff classification of plastic sheet from Malaysia. Dear Mr. Shepherd: In your letter dated March 14, 2002, on behalf of Nichimen America Inc., you requested a tariff classification ruling. Three sample swatches were submitted with your request. Exhibit A (246DT001) is described as TPO/PP foam. The top skin consists of thermoplastic olefin, which is a blend of ethylene propylene rubber and polypropylene. The thin top skin is laminated to a thicker layer of cellular polypropylene foam. Exhibit B (PD1502) is described as PVC/PP foam. It consists of a thin top skin of polyvinyl chloride plastic laminated to a thicker layer of cellular polypropylene foam. Exhibit C is described as TPO backer primer (PD1474). It is a noncellular plastic sheet consisting of polymers of both ethylene and propylene. You believe that the propylene polymers predominate in this formulation. All of the materials will be used in the interiors of automobiles in parts such as door panels and instrument panels. They will be imported in rectangular sheets, in the approximate size of the finished product, and then molded to shape after importation. The applicable subheading for Exhibit A, TPO/PP foam (246DT001), and Exhibit B, PVC/PP foam (PD1502), will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for Exhibit C, TPO backer primer (PD1474), if the propylene polymers predominate by weight, will be 3920.20.0000, 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 propylene. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for Exhibit C, TPO backer primer (PD1474), if the ethylene polymers predominate by weight, will be 3920.10.0000, 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 ethylene. The rate of duty will be 4.2 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division