CLA-2-39:OT:RR:NC:N4:421

Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302

RE: The tariff classification of metallized polyethylene terephthalate (PET) film from Taiwan

Dear Ms. Cachia:

In your letter dated August 9, 2010, on behalf of Granwell Products, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The product is polyethylene terephthalate (PET) film that has been metallized with vapor deposited aluminum particles. The film will be imported in rolls.

The applicable subheading for the metallized PET film will be 3920.62.0050, Harmonized Tariff Schedule of the United States (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 poly(ethylene terephthalate)… metallized PET film: other. 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