CLA-2-39:S:N:N6:221 879853

Ms. Staci Robinson
Cargo Brokers International
1809-F Cross Beam Drive
Charlotte, NC 28217

RE: The tariff classification of polyvinyl alcohol plastic film from Japan.

Dear Ms. Robinson:

In your letter dated October 26, 1992, on behalf of The Colorworks Inc., you requested a tariff classification ruling.

The sample submitted with your request was forwarded to the New York Customs Laboratory for analysis. It was found to be polyvinyl alcohol (PVA) plastic film, printed on one surface, measuring 0.035 inch in thickness. The film is used for decorating the surfaces of finished products. A pattern is printed on the water soluble PVA film. After importation, the film is coated with an activator to wet the inks and floated on a tank of water with the pattern inks on the upper surface. The product to be decorated is passed through the surface of the film from above. The pattern molds to the surface of the product shape, and the pattern is transferred to the product.

The applicable subheading for the printed PVA 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.

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