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

Mr. Terry Burns
American Packaging Corp.
1555 Lyell Avenue
Rochester, NY 14606

RE: The tariff classification of acrylonitrile methylacrylate butadiene film from France

Dear Mr. Burns:

In your letter dated March 28, 2013, you requested a tariff classification ruling.

Descriptive literature was included with your request. The illustration depicts rolls of transparent plastic sheeting described as Barex replacement film. The resin is identified as acrylonitrile methylacrylate butadiene. The film measures 1.25 mils in thickness and is used to produce packaging and container liners to be used in the food industry.

The applicable subheading for the acrylonitrile methylacrylate butadiene film will be 3920.59.1000, 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 acrylic polymers: other: flexible. The rate of duty will be 6 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,

Thomas J. Russo
Director
National Commodity Specialist Division