Mr. Jack Mlawski
Galvin and Mlawski
245 Fifth Avenue
New York, NY 10016
RE: The tariff classification of polyethylene terephthalate film from the United Arab Emirates
Dear Mr. Mlawski:
In your letter dated September 14, 2011, on behalf of JBF RAK LLC, United Arab Emirates, you requested a tariff classification ruling.
The item is identified as Alox PET film. The product is described as clear polyethylene terephthalate (PET) film coated with aluminum oxide designed for use in the packing of various food products. The aluminum oxide coating creates a moisture and oxygen barrier that extends the shelf life of the packaged product. You have not specified the thickness of this performance enhancing layer. The film can be used in manufacturing laminates for overwraps, lids and retortable and microwavable pouches. Although you refer to the film as metallized, the aluminum oxide coating is not in the form of a metal.
The applicable subheading for the Alox 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 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/.
The merchandise in question may be subject to antidumping duties or countervailing 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/
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