CLA-2-39:OT:RR:NC:N4:421
Ms. Jennifer Broome
Richard Murray & Company, Inc.
109 North Conception Street
Mobile, AL 36602
RE: The tariff classification of biodegradable polyester film from Sweden
Dear Ms. Broome:
In your letter dated February 16, 2011, on behalf of Paul A. Boulo, Inc., you requested a tariff classification ruling.
The sample submitted with your request is identified as Tenobio M03 compostable microwavable film. It is composed of biodegradable co-polyester and polylactic acid (PLA) and will be used for food packaging. The film will be imported on rolls in dimensions of 500 to 1300 mm in width and 12 to 20 microns in thickness.
You suggest classification in subheading 3921.90.5050, Harmonized Tariff Schedule of the United States (HTSUS). That subheading provides for non-flexible sheets that are made of plastics but that are reinforced, laminated, supported or similarly combined with materials other than plastics. The sample is a flexible sheet composed of saturated polyester that has not been reinforced, laminated, supported or otherwise combined with materials other than plastics.
The applicable subheading for the Tenobio M03 compostable biodegradable film 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