CLA-2-39:OT:RR:NC:SP:221
Mr. Steve Kim
Greenzone Worldwide Incorporated
P.O. Box 1216
Huntington Beach, CA 92647
RE: The tariff classification of polyester sheets from Korea or China
Dear Mr. Kim:
In your letter dated December 5, 2008, you requested a tariff classification ruling.
The samples submitted with your requested are swatches of sheets made from polylactic acid (PLA) resin. PLA is a biodegradable saturated polyester derived from corn starch. The sheets will be imported in widths of 54 inches and used as decorative wall covering products. The sheets will be imported both with and without a pressure sensitive adhesive backing.
The applicable subheading for the PLA sheeting with a pressure sensitive adhesive backing will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the PLA sheeting without an adhesive backing will be 3920.69.0000, HTSUS, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of other polyesters. The rate of duty will be 4.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division