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        Customs

        100% polyvinyl alcohol (PVA) sheets in roll form were held to be...

        Polyvinyl alcohol (PVA) plastic sheets in roll form classified as flexible non-cellular sheets under Heading 3920, tariff 39209912.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                100% polyvinyl alcohol (PVA) sheets in roll form were held to be classifiable as non-cellular, non-reinforced, non-laminated plastic sheets falling within Chapter 39 as "other plates, sheets, film, foil and strip, of plastics" under Heading 3920. Applying GRI 1, Chapter Note 10, and the HS Explanatory Notes, the authority found the goods' essential character and composition as a synthetic polymer of PVA to squarely match Heading 3920 and the specific tariff description for flexible PVA sheets. Consequently, the correct eight-digit tariff classification was determined as 3920 99 12. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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