The tariff classification of non-adhesive tape made of polyvinyl chloride from Japan

N332349 April 26, 2023 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3920.43.5000 Reina Okada Flobal Corporation 1-15-10 Nishihonmachi, Nishi Ward ,Tatsunonishihonmachi Building 14th FloorOsaka 550-0005Japan RE: The tariff classification of non-adhesive tape made of polyvinyl chloride from Japan Dear Ms. Okada: In your letter dated April 20, 2023, you requested a tariff classification ruling. The product under consideration is referred to as non-adhesive tape made of polyvinyl chloride (PVC). It will be imported in the form of rolls measuring 50 millimeters in width and 18 meters in length. The tape will be used to protect exposed refrigerant line sets from the environment. The applicable subheading for the non-adhesive PVC tape will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastic, 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. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division