&&The goods at issue are self-adhesive sheets of plastics of various colors, ranging in thickness from approximately 0.35mm (.035cm) to 0.40mm (0.04 cm). The sheets are constructed of the following layers: a coloured layer of plastics (approximately 8 to 17% by weight of product) composed of a compounded acrylic polymer, specifically a polymer of methyl methacrylate, a thick prismatic layer of plastics (approximately 33 to 49% by weight of product) composed of polycarbonate; a coloured layer of plastics (approximately 10 to 20% by weight of product) composed of a compounded polyester such as polyethylene terephthalate; and, a layer of pressure-sensitive adhesive. These self-adhesive products are backed with a protective, peel off, throw-away of plastics.

&&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 coloured, self-adhesive, are a flat shape 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.&&