Ms. Diane Cachia
Action Customs Expediters, Inc.
115 Christopher Columbus Drive
Jersey City, NJ 07302
RE: The tariff classification of Tairilin PET film from Taiwan
Dear Ms. Cachia:
In your letter dated June 13, 2011, on behalf of Rocheux International, you requested a tariff classification ruling. A sample of the PET film was submitted with your letter.
The item is a Tairilin (PET) film. The PET film is a high performance biaxially oriented polyester film made of polyethelene terephthalate (PET) resin. It is imported in rolls measuring 54 inches wide and various lengths. The PET film will be used in the manufacturing of audio and videotapes, electrical insulation products, metalizing graphics arts, industrial specialties and packaging material. It provides optimum tensile strength, mechanical characteristics, heat resistance, and transparency, as well as glossiness, dimensional and chemical stability.
The applicable subheading for the 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of poly(ethylene terephthalate)…other. The general rate of duty will be 4.2 percent ad valorem.
Polyethylene terephthalate (PET) film from Taiwan may be subject to antidumping (AD) duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.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 Joan Mazzola at (646) 733-3023.
Robert B. Swierupski
National Commodity Specialist Division