CLA-2-39:RR:NC:SP:221 H81053

Ms. Jan McEachern
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of plastic film from Taiwan, Korea or Japan.

Dear Ms. McEachern:

In your letter dated May 4, 2001, you requested a tariff classification ruling.

Two samples were provided with your letter. The “Super Buck” film (the red sample) is composed of cellular polyurethane film laminated on noncellular polyurethane film. The “Super Grain” film (the blue sample) is composed of noncellular polyurethane. These films will be imported in rolls and used in the manufacture of footwear components.

The applicable subheading for the Super Grain noncellular polyurethane film will be 3920.99.2000, 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 other plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the Super Buck polyurethane film will be 3921.13.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of polyurethanes: other. 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 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division