Mr. Lars L. Hargens
Nagase America Corporation
2880 Lakeside Drive, Suite 116
Santa Clara, CA 95054

RE: The tariff classification of ethylene vinyl acetate film from China

Dear Mr. Hargens:

In your letter dated July 15, 2010, you requested a tariff classification ruling.

The ethylene vinyl acetate (EVA) film is a copolymer film in which the ethylene predominates by weight. The film will be used for encapsulating solar cells.

You suggest classification in subheading 3901.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ethylene-vinyl acetate copolymers in primary forms. Legal note 6 to chapter 39 of the HTSUS states that in headings 3901 to 3914, the expression “primary forms” applies only to the following forms: (a) liquids and pastes, including dispersions and solutions, and (b) blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms. The product at issue is in the form of film, which is not a primary form.

The applicable subheading for the EVA film will be 3920.10.0000, 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 polymers of ethylene. 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