&&The goods at issue are coloured, reflective, and self-adhesive sheets of plastics, which are 0.18 mm thick. They are constructed of the following layers: a colourless layer composed of an acrylic polymer (not a polymer of methyl methacrylate); a coloured layer composed of colorant and a binder composed of acrylic polymer (not a polymer of methyl methacrylate) and small amounts of other additives; a thick layer composed of barium titanate-based microspheres (slightly less than 50% by weight of product) and a small amount of binder composed of an acrylic polymer (not a polymer of methyl methacrylate); a thin coating of aluminum colorant and binder; and, a layer of pressure-sensitive adhesive composed of acrylic polymer. These products are backed with a protective, peel-off, and a throw-away layer of coated paper, approximately 1.17mm thick.

&&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 coloured, 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. General Interpretative Rule #1 applies.&&