CLA-2-39:OT:RR:NC:N1:137
Stephanie Sherrod
Reynolds Consumer Products LLC
1900 West Field Court
Lake Forest, Illinois 60042
RE: The tariff classification of transparent polyvinyl chloride film from China
Dear Ms. Sherrod:
In your letter dated December 7, 2022, you requested a tariff classification ruling.
The product under consideration is Reynolds Sure Seal Cling Wrap. The film is composed of transparent plasticized polyvinyl chloride (PVC) and is BPA free. You state that the cling wrap is designed to protect the fresh look and taste of food. The wrap will be imported in widths of 30 cm on rolls of either 91.4 meters long or 30.4 meters long.
The applicable subheading for the transparent PVC film will be 3920.43.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastic, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of vinyl chloride: containing by weight not less than 6 percent of plasticizers: other. The general rate of duty will be 4.2 percent.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3920.43.5000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3920.43.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The articles in question may be eligible for an exclusion from the Section 301 tariffs, however, that determination will be made independently of the tariff classification ruling. For further information on applicability of an exclusion from section 301 duties please contact your assigned Customs Center for Excellence & Expertise office prior to importation of the goods.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Christina Allen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division