CLA-2-39:S:N:N6:221 801897

Mr. James J. Kelly
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of triacetate film from China.

Dear Mr. Kelly:

In your letter dated September 2, 1994, on behalf of Mitsui Plastics, Inc., you requested a tariff classification ruling.

The triacetate film is clear and will be imported in rolls. The film is not cellular, and is not reinforced, laminated, supported or similarly combined with other materials.

The applicable subheading for the triacetate film will be 3920.73.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of cellulose acetate. The rate of duty will be 2.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport