CLA-2-39:RR:NC:SP:221 L89338

Mr. Eugene F. Ricci
Pier International Customs Brokerage
61 Broadway, Suite 1115
New York, NY 10006

RE: The tariff classification of polyvinyl alcohol (PVA) film from Japan.

Dear Mr. Ricci:

In your letter dated January 6, 2006, on behalf of Kuraray America Inc., you requested a tariff classification ruling.

Samples were provided with your letter. The PVA VF-P and PVA VF-PS films are composed of polyvinyl alcohol (55%-92%), glycerol (5%-40%) and water (3%-7%). The films will be imported in rolls in a non-polarized condition. After importation the films will be polarized and used in liquid crystal displays and anti-glare and contrast enhancing applications.

The applicable subheading for the PVA VF-P and PVA VF-PS films will be 3920.99.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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: film, strip and sheets, all the foregoing which are flexible: other. The rate of duty will be 4.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.


Robert B. Swierupski
National Commodity
Specialist Division