Mr. Derrick Spatorico
Pheterson, Stern, Calabrese, Neilans & Spatorico, LLP
The Wilder Building
One East Main Street, Suite 150
Rochester, NY 14614
RE: The tariff classification of polyethylene terephthalate film
Dear Mr. Spatorico:
In your letter dated March 24, 2008, on behalf of Biodefense America, you requested a tariff classification ruling.
The product, identified as HAPSF 15, is polyethylene terephthalate (PET) film in thicknesses of 0.0006 inch, 0.001 inch and 0.0012 inch to which a resinous coating has been applied. The coating measures 0.0001 inch in thickness and consists of a multi-component polymer whose primary component is a co-polyester of poly(neopentyl isophthalate). The coating facilitates the ability of the PET film to be sealed to containers such as drums, tubs, cups, single cavity trays and multi-cavity trays of various sizes. It enables the film to make a strong bond to the materials such as polyolefin, polyvinyl chloride, polystyrene and polyester that comprise the container bottoms.
You describe HAPSF 15 as heat activated pressure sensitive film. The Explanatory Notes to the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, define pressure sensitive shapes as those which, at room temperature, without wetting or other addition, are permanently tacky on one or both sides and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure. The sample of HAPSF 15 submitted with your request is not tacky and the adhesive property is only activated when the film is heated. Thus the film is not considered to be pressure sensitive or self-adhesive for tariff classification purposes.
You have not indicated the country of origin. The duty rate provided below is the rate applicable to the product when imported from a country with which the United States has Normal Trade Relations.
The applicable subheading for the HAPSF 15 PET film will be 3920.62.0090, 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 poly(ethylene terephthalate)…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 http://www.usitc.gov/tata/hts/.
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