us-cbp-cross-rulings-hq-085103•HQ 085103: Polyvinyl chloride (PVC) sheeting produced in Taiwan
HQ 085103: Polyvinyl chloride (PVC) sheeting produced in Taiwan
us-cbp-cross-rulings-hq-085103HQ 085103: Polyvinyl chloride (PVC) sheeting produced in TaiwanGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 085103
October 3, 1989
CLA-2 CO:R:C:G 085103 DFC
CATEGORY: Classification
TARIFF NO.: 3920.42.1000; 3920.42.5000
Mr. Jerome J. Weinstein
President
Apex Plastic Industries, Inc.
155 Marcus Boulevard
P.O. Box 11008
Hauppauge, New York 11788-0701
RE: Polyvinyl chloride (PVC) sheeting produced in Taiwan
Dear Mr. Weinstein:
Your letter dated June 12, 1989, addressed to our New York
office concerning the tariff classification of certain PVC
sheeting, has been referred to this office for a direct reply
to you. Samples have been submitted for examination.
FACTS:
You have submitted a description of the manufacturing
process. PVC resins, plasticizers, stabilizers, and pigments
are blended and mixed while heated. The compound is calendered
to sheet form on a master roll. The sheeting is packed in two
layers face to face on rolls to protect the glossy finish. The
manufacturer states that there is no difference in the
manufacturing process for different colors. The only
difference is in the pigments.
ISSUE:
Does the PVC sheeting imitate patent leather?
LAW AND ANALYSIS:
In ORR Ruling 870-10, dated October 1, 1970, it was stated
that "[i]n imitation patent leather, the vinyl is essentially
opaque and possesses a high gloss mirrorlike finish. It does
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not have any of the transparent or translucent qualities or any
novel effects such as the simulated woven background present in
the submitted samples." Based on this statement, we look for
three criteria in determining whether a plastic imitates patent
leather, viz, a high gloss, an opaque character, and a
mirrorlike finish.
We have examined each of the samples numerous times. The
conclusions reached are necessarily subjective because there
are no existing criteria for determining when a sheet is highly
glossy, essentially opaque, and especially when it has a
mirrorlike finish. In dividing the samples into groups,
several features were reviewed. To determine if the sheet was
opaque, a single sheet of paper with lettering made by a black
marking pen was placed behind each plastic sheet. The sheet
was then held up to ordinary office light. In determining
whether the sheet had a good mirror image, the sheet was viewed
in ordinary light to see if it reflected a reasonably clear
image with reflection of colors. A sheet which reflected
shadows rather than colors or a very blurred image was
considered to reflect a poor mirror image. If it reflected
some colors with some blurring, it was judged to reflect a fair
mirror image. A sheet which presented a relatively clear image
with a true reflection of colors was considered to provide a
good mirror image.
Group A consists of the following colors:
black royal
purple light navy
avocado metallic pewter
lamarj grey kelly
chocolate metallic gunmetal
camel spectre blue
The sheets in Group A possess a high gloss, reflect a good
mirror image with a fair amount of depth of perception, and are
opaque. Consequently, we consider these sheets to be made in
imitation of patent leather.
Group B consists of the following colors:
hunter green red
metallic bronze metallic rouge
bordeaux concord
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The sheets in Group B possess a high gloss and reflect a
good mirror image. However, none are opaque because the black
lettering can be read through them when held to a light.
Consequently, we do not consider these sheets to be made in
imitation of patent leather.
Group C consists of the following colors:
azalea fire red
lilac lavender
iridescent pink ice ben blue
baby pink pink elephant
parlor pink orange sky
new pink party pink
gale green slicker yellow
buttercup yellow white
neon yellow streak pearlized pearl
neon tangerine light ginger
peach iridescent wisteria
iridescent blue moon iridescent zane grey
iridescent bimini blue metallic gold
metallic brass metallic silver
gold lettuce
sweet cream pearlized blue cloud
pearlized champagne pearlized white
oyster pearlized salmon
neon blaze iridescent saffron
iridescent sunshine iridescent mint
The sheets in Group C have a high gloss, but reflect a
poor quality mirror image and are not opaque. It was fairly
easy in all of these cases to distinguish black lettering when
placed behind the sheet and held up to a light. We would not
consider these sheets in these colors as being made in
imitation of patent leather.
Group D consists of the following colors:
pearlized lilac bitter beige
aqua nude
spearmint johnson green
neon electric blue apple green
The sheets in Group D have a high gloss. They are not
completely opaque, because black lettering is visible when
placed behind each sheet and viewed while holding it up to a
light. However, it was difficult to view the lettering. The
quality of the mirror image, though not as good as those sheets
in Group A or B, was better than the quality of the mirror
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image of the sheets in Group C. This was probably due to the
greater opacity of the sheets. In the previously cited ORR
ruling it was stated that the sheeting had to be "essentially
opaque" to be considered to be made in imitation of patent
leather. Here, it is possible to conclude that these sheets
are essentially opaque. However, it would promote greater
uniformity to insist that "patent" sheets be completely opaque.
Also, we note that the quality of the mirror image is not as
good as the sheets in Group A. In view of the foregoing, the
sheets in this group are not made in imitation of patent
leather.
Group E consists of the following colors:
pearlized palm apricot
caramel pearl grey
taupe foam green
new blue cognac
baby blue bari grey
sea turquoise madison grey
metallic gilt
The sheets in this group are opaque. All have a high
gloss. However, it is our opinion that all reflect a poor
quality mirror image. Consequently, we do not consider the
sheets in this group to be made of patent leather.
HOLDING:
The sheets in group A are classifiable under subheading
3920.42.1000, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), as 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, flexible, made in imitation of
patent leather. The applicable rate of duty for this provision
is 3.1 percent ad valorem.
The sheets in the remaining groups are classifiable under
subheading 3920.42.5000, HTSUSA, as 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, flexible, other. The
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applicable rate of duty for this provision is 4.2 percent ad
valorem. As products of Taiwan, these sheets are subject to
Antidumping Duty Order A-583-081. The antidumping duty amounts
fluctuate according to manufacturer.
Sincerely,
John Durant, Director
Commercial Rulings Division
cahill library 085103
6cc AD NY Seaport
1cc Joan Mazzola NY Seaport
1cc Legal Reference
DFCahill:jaj:9/20/89
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