CLA-2-39:S:N:N6:221 887561

Ms. Barbara Blackler
Nissei Sangyo America, Ltd.
100 Lowder Brook Drive
Suite 2400
Westwood, MA 02090-1124

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

Dear Ms. Blackler:

In your letter, dated June 2, 1993, and received in this office on June 23, 1993, you requested a tariff classification ruling.

The PET film will be used as ink film. The PET film has a layer of polyacrylic resin and vinyl-acetate-chloride copolymer 4 microns in thickness. This layer is to absorb the ink transferred from the ink film.

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.


Jean F. Maguire
Area Director
New York Seaport