HQ 085841: Polyvinyl chloride (PVC) sheeting produced in Japan

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 085841

                                   November 30, 1989

            CLA-2 CO:R:C:G  085841 DFC

            CATEGORY: Classification

            TARIFF NO: 3920.42.5000

            Mr. Jerome J. Weinstein
            President
            Apex Plastic Industries, Inc.
            P.O. Box 11008
            Hauppauge, New York  11788-0701

            RE: Polyvinyl chloride (PVC) sheeting produced in Japan

            Dear Mr. Weinstein:

                 In a letter dated October 9, 1989, you stated a belief
            that all those samples covered by Headquarters Ruling Letter
            (HRL) 085103 dated October 3, 1989, should have been classified
            under subheading 3920.42.1000, Harmonized Tariff Schedule of
            the United States Annotated (HTSUSA), as other plates, sheets,
            film, 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.

                 You have also requested a ruling as to the tariff
            classification of two samples of .016 gauge white and fire red
            sheets.

            FACTS:

                 The manufacturing process for the samples was described in
            HRL 085103 dated October 3, 1989, supra.

            ISSUE:

                 Does the PVC sheeting imitate patent leather?






















                                          -2-


            LAW AND ANALYSIS:

                As stated previously, we look for three criteria in
            determining whether a plastic imitates patent leather, viz,
            a high gloss, an opaque character, and a mirrorlike finish.

                 An examination of the red swatch reveals that it is not
            essentially opaque.  In fact, one need not even hold the
            sheeting up to light to demonstrate this.  If the red swatch is
            placed over a sheet of lined looseleaf paper, all of the lines
            are visible even upon casual examination.  The sheeting
            reflects a poor image, not at all mirrorlike.

                The white swatch is more opaque than the red, but it
            reflects virtually no image, certainly not a mirrorlike image

                 You inform us that the imported sheeting will have a
            backing layer added to it when it is manufactured into a
            finished article, and the backing makes it more opaque and
            gives it more of a similitude to patent leather.  The addition
            of a backing material might enable the red swatch to reflect
            a good mirror image, but merchandise must be classified in its
            condition as imported.  Even with the addition of a backing
            material, the white material would not reflect even a poor
            mirror image.

            Holding:

                 In view of the foregoing it is our position that the
            classifications set out in HRL 085103 are correct.

                 The samples submitted with this request are not made in
            imitation of patent leather. Consequently, they are
            classifiable under subheading 3920.42.5000, HTSUSA, as other
            plates, sheets, film, foil and strip, of polymers of vinyl
            chloride, flexible, other.  The applicable rate of duty for
            this provision is 4.2 percent ad valorem.  The sheeting, when
            produced in Japan, is not subject to antidumping duties.

                                  Sincerely,





                                  John Durant, Director
                                  Commercial Rulings Division














            1cc J. Durant
            6cc AD NY Seaport
            1cc Joan Mazzola NY Seaport
            cahill library/peh
            085841