The tariff classification of PVC film from the United Kingdom

N039814 October 9, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3920.43.5000; 3920.49.0000 Mr. Stan Vick Kuehne & Nagel 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of PVC film from the United Kingdom Dear Mr. Vick: In your letter dated September 25, 2008, on behalf of Amtico International Corporation, you requested a tariff classification ruling. The two sample sheets of film provided with your request are identified as decorative printed polyvinyl chloride (PVC) film. After importation the PVC film will be used in the construction of laminated flooring. The decorative printed film is stacked with other layers of plastics and laminated under heat and pressure to form vinyl flooring. The finished effect gives the product the look of natural wood or stone. You have stated that the plasticizer content in the imported PVC film will be between 5 percent and 7 percent. The applicable subheading for the PVC film, when the formulation includes 6 percent or more by weight of plasticizers, will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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: containing by weight not less than 6 percent of plasticizers: other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the PVC film, when the formulation includes less than 6 percent by weight of plasticizers, will be 3920.49.0000, HTSUS, 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. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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