Mr. Bruce Aitken
Aitken Berlin LLP
666 11th Street N.W., Suite 315
Washington, D.C. 20001
RE: The tariff classification of polyester film.
Dear Mr. Aitken:
In your letter dated August 15, 2008, on behalf of Boardroom Consulting Group, you requested a tariff classification ruling.
The sample submitted with your request is identified as dyed polyester film. It consists of polyethylene terephthalate (PET) polyester film that has been subjected to a special dying process. Colors and/or ultraviolet stabilizers are dissolved in solvents and the film is passed through a heated bath where the dyes are absorbed into the film. This treatment enhances the performance of the PET film so that it can be used for applications such as reducing solar radiation in window treatments or filtering light in packaging or greenhouse films.
You suggest classification in subheading 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular…of other plastics. That subheading applies to film of cellular construction. The dyed PET film that is the subject of your request is of noncellular construction.
You also suggest classification in subheading 3921.90.40, HTSUS, which provides for other plates, sheets, film, foil and strip of plastics: other…other. This subheading applies to film of plastics combined with materials other than plastics. You cite HQ 952547, dated January 7, 1993, which classified metallized PET film in heading 3921 rather than in heading 3920 because the vacuum deposition of metal particles was considered to be a combination with other materials that precluded classification in heading 3920. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Subsequent to the issuance of HQ 952547, the Explanatory Notes to heading 3920 were amended to instruct, “Minor surface treatments such as coloration, printing…vacuum deposition of metal are not to be regarded as reinforcements or similar combinations for purposes of this heading.” Based on these amended notes, metallized film is now classified in heading 3920 rather than in heading 3921.
You have not indicated the country of origin. The rate of duty provided below is applicable to dyed PET film when imported from countries with which the United States has Normal Trade Relations.
The applicable subheading for the dyed PET film will be 3920.62.0090, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: 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
National Commodity Specialist Division