&&The good at issue is a black, self-adhesive sheet of plastic, approximately 0.10mm thick. It is constructed of the following main layers: acrylic polymer (polymer of heading 39.06), not a polymer of methyl methacrylate; and, pressure-sensitive adhesive composed of acrylic polymer.

&&In the advance ruling submission, you have suggested that the correct tariff classification number is 3919.90.00.90.&&&&Consideration was given to Chapter 39 of the Customs Tariff. However, the Explanatory Note to heading 39.19 states that "this heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure-sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (on one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure."&&&&Based on the available information and the above description, the subject product is a plastic sheet which is black, self-adhesive, a flat shape and pressure-sensitive. It therefore, meets the terms of heading 39.19. The classification number for this product is 3919.90.00.90 by GIR 1.&&