CLA-2-39:RR:NC:SP:221 F86962

Mr. Scott Alan Case
The Camelot Company
9865 West Leland Avenue
Schiller Park, IL 60176

RE: The tariff classification of polyethylene terephthalate (PET) film from Japan.

Dear Mr. Case:

In your letter dated April 14, 2000, you requested a tariff classification ruling.

Samples were provided with your letter. The PET film will be used for dry-erase boards, both as the writing surface and as the backing.

You suggest classification in subheading 3920.99.2000, HTS, which provides for flexible plates, sheets, film, foil and strip of other plastics. However, PET film is specifically provided for by name in subheading 3920.62.0000, HTS.

The applicable subheading for the PET film will be 3920.62.0000, Harmonized Tariff Schedule of the United States (HTS), 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem.

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 212-637-7034.


Robert B. Swierupski
National Commodity
Specialist Division