Classification of PVC adhesive tapes: narrow-width definition governs tariff treatment and provisional assessment pending clarification. Classification hinges on whether PVC adhesive articles of particular widths are tape or sheets for tariff purposes. The Deputy Chief Chemist, citing the Encyclopedia of Polymer Science and Technology, defined tape as a relatively narrow film up to four inches in width, indicating that films about 100 millimetres and below qualify as tapes. The Board accepted this view and directed provisional assessment pending formal prescription of a maximum width or further clarification.
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Provisions expressly mentioned in the judgment/order text.
Classification of PVC adhesive tapes: narrow-width definition governs tariff treatment and provisional assessment pending clarification.
Classification hinges on whether PVC adhesive articles of particular widths are tape or sheets for tariff purposes. The Deputy Chief Chemist, citing the Encyclopedia of Polymer Science and Technology, defined tape as a relatively narrow film up to four inches in width, indicating that films about 100 millimetres and below qualify as tapes. The Board accepted this view and directed provisional assessment pending formal prescription of a maximum width or further clarification.
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