&&The goods are self-adhesive sheets of various colours. They are composed of a film of plastic compounded acrylic polymer and a layer of pressure-sensitive adhesive composed of acrylic polymer. It is backed with a protective, peel-off, throw-away of plastic. These products differ from the Nikkalite ESM A103 Black as they contain polymers of methyl methacrylate.

&&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 products are self-adhesive sheets of various colours which are flat shapes and pressure-sensitive. They therefore meet the terms of heading 39.19. The classification number for these products is 3919.90.00.90. General Interpretative Rule #1 applies.&&