NY 865534: The tariff classification of "Rigid Thermo Foil" fromGermany.

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.

 
                                   NY 865534

                               September 09, 1991

CLA-2-39:S:N:N3G:221 865534 

CATEGORY:  Classification

TARIFF NO.: 3920.41.0000

Mr. Patrick Gallagher
Patrick Gallagher Customhouse Brokerage
P.O. Box 55488
Portland, OR  97238-5488

RE:  The tariff classification of "Rigid Thermo Foil" from
Germany.

Dear Mr. Gallagher:

     In your letter dated July 29, 1991, on behalf of Progressive
Panels, you requested a tariff classification ruling.        
      
     Rigid Thermo Foil is a polyvinyl chloride (PVC) sheet that
through the application of heat and pressure can be molded to
form a covering for kitchen  cabinet doors.  You have recommended
classification in subheading 3920.42.5000, HTS, the provision for
flexible PVC sheet.  Based on the sample you provided, the
modulus of elasticity appears to be over 100,000 pounds per
square inch.  The sheet is therefore considered rigid.
     
     The applicable subheading for the Rigid Thermo Foil will be
3920.41.0000, Harmonized Tariff Schedule of the United States
(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 vinyl chloride, rigid.  The rate of duty will be 5.8 percent
ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                             Sincerely,



                                             Jean F. Maguire
                                             Area Director
                                             New York Seaport