CLA-2-39:S:N:N3G:221 859315

Ms. Catherine M. Clausen
Harper Robinson & Co.
260 Townsend Street
San Francisco, CA 94107

RE: The tariff classification of polyethylene terephthalate film from Japan.

Dear Ms. Clausen:

In your letter dated December 17, 1990, on behalf of DaiEi Papers (U.S.A.) Corp., you requested a tariff classification ruling. The polyethylene terephthalate (PET) film is bi-axially stretched offset printing film. In its imported condition, it is not printed.

The applicable subheading for the PET film 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 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport