CLA-2-39:S:N:N6:221 801739

Ms. Erin Faul
RTM International Inc.
714 Filbert Street
Pittsburgh, PA 15232

RE: The tariff classification of cellular polyethylene sheets and discs from India.

Dear Ms. Faul:

In your letter dated August 28, 1994, you requested a tariff classification ruling.

The samples submitted with your request are sheets and discs made from cellular polyethylene. The polyethylene was foamed with freon gas. The sheets will be cut into discs, and the discs used as bottle cap liners.

The applicable subheading for the cellular polyethylene, when imported in the form of sheets, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, of other plastics. The rate of duty will be 6.6 percent ad valorem. The applicable subheading for the polyethylene, when imported in the form of discs, will be 3926.90.9590, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheadings 3921.19.0000 or 3926.90.9590, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport