Ms. Young Shin Cecil
FNS Customs Brokers, Inc.
18301 Broadwick Street
Rancho Dominguez, CA 90220
RE: The tariff classification of Lutene FB0300 low density polyethylene (CAS-9002-88-4) and Lutene-H FE0070 high density polyethylene (CAS-9002-88-4) from Korea.
Dear Ms. Cecil:
In your letter dated April 6, 2010 on behalf of LG Chem America, Inc., you requested a tariff classification ruling. You provided Material Safety Data sheets.
Lutene FB0300 low density polyethylene (CAS-9002-88-4) is intended for the extrusion of blown film with high mechanical property for the manufacture of heavy duty sacks, bottom sealed bags and pallet shrink films. Lutene FB0300 has a specific gravity/density level between 0.918~0.930.
Lutene –H FE0070 high density polyethylene (CAS-9002-88-4) is intended for the extrusion of blown film with high mechanical property for the manufacture of grocery sacks, industrial, institutional and consumer trash can liners. The film produced from this resin exhibit characteristically high tensile strength, stiffness, impact strength etc. Lutene-H FE0070 has a specific gravity/density between 0.94~0.96.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Heading 32.14 II (B)(4) is applicable to your product and states: this heading covers polyethylene and chemically modified polyethylene such as low density polyethylene (LDPE), i.e., polyethylene having a specific gravity at 20° C of less than 0.94 and is used largely as a packaging film especially for food products, as coating for paper, fibreboard, aluminum foil etc. The heading also covers high density polyethylene (HDPE) having a specific gravity at 20° C of less than 0.94 or more. It is used in the manufacture of a variety of blow-moulded and injection-moulded articles, woven sacks, gasoline and oil containers, for the extrusion of pipes, etc. Based on information you provided in your narrative, Lutene FB0300 and Lutene-H FE0070 have specific gravity/density levels between 0.918~0.930 and 0.94~0.96, respectively.
The applicable subheading for the lutene FB0300 will be 3901.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for polymers of ethylene, in primary forms: other: low density polyethylene. The duty rate will be 6.5%.
The applicable subheading for the lutene-H FE0070 will be 3901.20.5000, HTSUS, which provides for polymers of ethylene, in primary forms: other: other. The duty rate will be 6.5%.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 Frank Canton (646) 733-3038.
Robert B. Swierupski
National Commodity Specialist Division