CLA-2-39:S:N:N3G:221 868943

Mr. Anthony Cuschieri
International Packaging Films Inc.
250 East 39th Street
New York, NY 10016

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

Dear Mr. Cuschieri:

In your letter dated November 18, 1991, you requested a tariff classification ruling.

Samples of the PET film were provided with your letter. The film will be imported in thicknesses ranging from 10 to 250 microns. The film will not be laminated, reinforced or combined with any other material.

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.

Articles classifiable under subheading 3920.62.0000, 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