CLA-2-39:OT:RR:NC:N2:421
Ms. Judy Awana
Inter Orient Services
1455 Monterey Pass Road #205
Monterey Park, CA 91754
RE: The tariff classification of polyethylene terephthalate film for photo slides from China
Dear Ms. Awana:
In your letter, dated July 23, 2014, you requested a tariff classification ruling on behalf of your client, Nicewell International Corp., California.
The merchandise, identified as eco-solvent backlit PET film or PET film for photo slides, is used for inkjet printing of backlit advertising and other displays. The film consists of a polyethylene terephthalate (PET) substrate that is coated with polyvinyl alcohol and silicone dioxide. The coating materials enhance the performance of the PET film by promoting ink adhesion for sharper images. The film is available in two versions. Style JGEF-190 weighs 190 grams per square meter and measures 150 microns in thickness. The PET base film measures 125 microns and the coating measures 15 microns. Style JGEF-260 weighs 260 grams per square meter and measures 200 microns in thickness. The PET base film measures 175 microns and the coating measures 25 microns. The film will be imported in rolls, in widths of 50 inches and in lengths from 30 to 50 meters.
The applicable subheading for the eco-solvent backlit PET film, styles JGEF-190 and JGEF-260, will be 3920.62.0090, 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)…other. The general 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division