CLA-2-39:RR:NC:TP:221 A80886

Mr. Michael Roybal
Reinhart, Boerner, Van Deuren,
Norris & Rieselbach, P.C.
601 Pennsylvania Avenue, N.W.
North Building, Suite 750
Washington, D.C. 20004-2612

RE: The tariff classification of polyethylene terephthalate (PET) film from the Netherlands.

Dear Mr. Roybal:

In your letter dated February 28, 1996, on behalf of TEKRA Advanced Technologies of New Berlin, WI, you requested a tariff classification ruling.

TEKRA purchases uncoated PET film of American origin and ships it in rolls to the Netherlands. In the Netherlands, the rolls are unwound, and a crosslinked, ultraviolet cured acrylate based coating with silica particulates is applied to one side of the film. The coated PET film is for use in computer, appliance, telecommunications and automotive industries.

The applicable subheading for the PET films will be 3920.62.0000, Harmonized Tariff Schedule of the United States (HTS), 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem.

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 212-466-5580.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division