CLA-2-39:OT:RR:NC:N4:421
Ms. Jane L. Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 North Charles St.
Suite 1200 Baltimore, MD 21201
RE: The tariff classification of plastic films from China
Dear Ms. Taeger:
In your letter dated January 15, 2015, you requested a tariff classification ruling on behalf of your client, DAF Products, Inc. Product information and samples were submitted for our review.
The request included five items, each a type of film made from non-cellular plastic. The first, identified as Polypropylene Display Film, is a 6 mil film made from 100% polypropylene. You indicate that it is used for printing and is imported in rolls measuring 164 feet long by 54 inches wide.
The second, Safeguard Laminating Film, is a film made from 3.2 mil polyvinyl chloride (PVC) that is coated on one side with an adhesive and has a removable backing. You indicate that this product is for protecting graphics, and is imported in rolls measuring 164 feet long and in varying widths.
The third, Imprint Removable PVC Film, is a 4 mil PVC film used for printing with ink jet printers. It is coated on one side with an adhesive and has a removable backing. You indicate that the product is imported in rolls with a length of 164 feet and a width of 54 inches.
The fourth, Inside Mount Window Perf, is a 5.7 mil PVC film that is coated on one side with a low-tack adhesive. This film is perforated with circles over 40 percent of its surface, and has a removable polyester backing. It is used for printing and window display, and you indicate that it is imported in rolls of a width exceeding 20 cm.
The last product, Illusion Perforated One Way Vision Film, is a 6.3 mil PVC film that is similarly perforated. It is coated on one side with an adhesive and is imported with a removable backing. It is also used for printing and window display, and is imported in 100-foot-long and 164-foot-long rolls of varying widths.
The Polypropylene Display Film, Safeguard Laminating Film, and Imprint Removable PVC Film meet the definition of sheets or film as set forth in Note 10 to Chapter 39. The Inside Mount Perf Film and Illusion Perforated One Way Vision Film, however, are not considered sheets or film for purposes of classification because they do not consist of a continuous expanse. The terms “sheets” and “film” are limited to goods with a continuous surface, and do not include constructions such as these that incorporate perforated patterns. See HQ 966281, dated March 17, 2003. The perforated films, however, do constitute flat shapes.
The applicable subheading for the Polypropylene Display Film will be 3920.20.0055, 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 polymers of propylene: Other. The rate of duty will be 4.2 percent ad valorem.
The Safeguard Laminated Film, Imprint Removable PVC Film, Inside Mount Perf Film, and Illusion Perforated One Way Vision Film are all pressure sensitive, i.e., at room temperature, without wetting or other addition, they are permanently tacky (on one or both sides) and firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure. As such, they meet the terms of heading 3919.
The applicable subheading for the Safeguard Laminating Film, Imprint Removable PVC Film, Inside Mount Perf Film, and Illusion Perforated One Way Vision Film will be 3919.90.5060, 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: Other. The rate of duty will be 5.8 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division