3920.43 - Containing by weight not less than 6 percent of plasticizers:

This HTS category, 3920.43, encompasses plates, sheets, film, foil, and strip made from polymers of vinyl chloride that are not cellular, reinforced, laminated, supported, or otherwise combined with other materials. The defining characteristic of goods classified under this subheading is that they contain plasticizers by weight, amounting to not less than 6 percent. This inclusion of plasticizers imparts flexibility and processability to the otherwise rigid vinyl chloride polymer.

Distinguishing this category from its sibling, 3920.49 (Other), is the explicit requirement for a minimum plasticizer content of 6 percent by weight. Goods classified under 3920.49 would be vinyl chloride sheets and similar articles that do not meet this specific plasticizer threshold. Therefore, the presence and quantity of plasticizers serve as the primary differentiator for proper classification.

Under 3920.43, two subcategories exist to further refine the classification. The first, 3920.43.10.00, is designated for articles made in imitation of patent leather. The second, 3920.43.50.00, covers all other articles meeting the criteria of 3920.43. The distinction between these subcategories is based on the intended aesthetic or functional appearance, with "imitation patent leather" requiring specific visual or tactile characteristics that mimic the gloss and finish of genuine patent leather.