The tariff classification of “Rio No Curl 11 oz. Blockout” from South Korea

N247030 November 13, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Tim Kingsley Peace International Corp. 831 Foster Avenue Bensenville, IL 60106 RE: The tariff classification of “Rio No Curl 11 oz. Blockout” from South Korea Dear Mr. Kingsley: In your letter dated September 30, 2013, on behalf of Value Vinyls, you requested a tariff classification ruling. The sample swatch submitted with your request is identified as Rio No Curl 11 oz. Blockout (BFBOM11) material. It consists of a fiberglass scrim that is heavily coated on both sides with polyvinyl chloride (PVC) plastic. The sheeting can be produced in sizes up to 84 inches in width and is imported on rolls. It is designed to be printed on one or two sides, and is intended for indoor displays. The fiberglass scrim acts as a reinforcement layer. The weight of the PVC coating is almost twice the weight of the fiberglass scrim. The PVC is the material that will be printed on and displayed. Therefore, the PVC plastic imparts the essential character. The applicable subheading for the Rio No Curl 11 oz. Blockout sheeting will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics…flexible…other. The rate of duty will be 4.2 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division