&&Descriptive and technical literature was provided to the Agency. The literature relates to the following series of reflective sheeting: N500 Series Ultralite Grade (ULG) sheeting and 48000 Flexible Engineering Grade (ELG) sheeting.&&The goods at issue are coloured, retroreflective, self-adhesive plastic sheets. The literature states that these products "enhance safety for the traveling public by providing maximum visibility for both day and night time conditions". These products contain surface and adhesive layers of acrylic resin. They are coated with a pressure sensitive adhesive.&&

&&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.&&&&The Explanatory Notes 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 plastic, coloured, self-adhesive flat shapes and are pressure-sensitive. They therefore meet the terms of heading 39.19. The products are classified under 3919.90.00.90 by GIR 1 and 6.&&