CLA-2-39:S:N:N3G:221 871969
5404.90.0000; 3920.62.0000
Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
Pembina, North Dakota 58271
RE: The tariff classification of plastic film, tape and tabbing
material from Canada.
Dear Mr. Jerome:
In your letter dated February 26, 1992, on behalf of KT
Industries Ltd, Canada, you requested a tariff classification
ruling.
The plastic film will be imported in various ways. The base
material will be either polyethylene terephthalate (PET)
polyester or polypropylene. The slit widths will range from 1.52
mm to 15 mm, and the mill roll widths for further slitting will
range from 158.7 mm to 914.4 mm. The tear tape will be either
clear, colored or printed. The adhesive could cover the full
size of the tape or just a narrow strip down the center. The
tape will also be imported without adhesives. Samples of non-
adhesive tape were provided, but not samples of the adhesive
tape. It is noted that you refer to the tape as "pressure
sensitive." Pressure sensitive tape is considered to be "self-
adhesive" for purposes of classification if at room temperature,
without wetting or other addition, it is permanently tacky on one
or both sides, and firmly adheres to a variety of dissimilar
surfaces upon mere contact, without the need for more than finger
or hand pressure. Classification will also depend upon various
other factors, such as the type of polymer of the base film, the
width of the film, and the presence of printing. Film that is
merely colored is not considered to be printed. The
classification of printed film that is not self-adhesive depends
on whether the printing in incidental to the primary purpose of
the film. The samples submitted with your request will be used
to make printed labels, and therefore the printing on these
articles is not incidental.
The applicable subheading for the polypropylene and
polyester self- adhesive film (whether or not printed) that is
over 5 mm but not over 20 cm in width will be 3919.10.20,
Harmonized Tariff Schedule of the United States (HTS), which
provides for self-adhesive plates, sheets, film, foil, tape,
strip and other flat shapes, of plastics...in rolls of a width
not exceeding 20 cm, other. The rate of duty will be 5.8 percent
ad valorem. (FTA rate: 3.4 percent ad valorem)
The applicable subheading for the polypropylene and
polyester self- adhesive film (whether or not printed) that is
over 20 cm in width will be 3919.90.50, HTS, which provides for
self-adhesive plates, sheets, film, foil, tape, strip and other
flat shapes, of plastics, whether or not in rolls, other. The
rate of duty will be 5.8 percent ad valorem. (FTA rate: 3.4
percent ad valorem).
The applicable subheading for the polypropylene film that is
over 5 mm in width, that is not self-adhesive, and that is not
printed, will be 3920.20.0000, 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 polymers of propylene. The rate of duty
will be 4.2 percent ad valorem. (FTA rate: 2.5 percent ad
valorem).
The applicable subheading for the polypropylene and
polyester film that is not over 5 mm in width and is not printed
will be 5404.90.0000, HTS, which provides for strip and the like
of synthetic textile materials of an apparent width not exceeding
5 mm, other. The rate of duty will be 5.1 percent ad valorem.
(FTA rate: 3 percent ad valorem).
The applicable subheading for polyester and polypropylene
film that is printed and not self-adhesive, and polyester and
polypropylene film that is printed and self-adhesive but not over
5 mm in width, provided that all the foregoing film is used for
making printed labels, will be 4911.99.8000, HTS, which provides
for other printed matter, including printed pictures and
photographs, other. The rate of duty will be 4.9 percent ad
valorem. (FTA rate 0.9 percent ad valorem).
The applicable subheading for PET film that is not self-
adhesive, not over 5 mm in width, and not printed is
3920.62.0000, 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. (FTA rate: Free of duty) .
The second class of merchandise is made up of waterblocking
yarns. We will respond to this in a separate letter.
The third class of merchandise consists of fullcoat tabbing
material, attached tabbing material and loose tab material.
Samples were provided. The fullcoat tabbing material is composed
of a base layer of polyester film laminated to a layer of a
copolymer of ethylene and acrylic acid (EAA). It is composed of
65 percent polyester and 35 percent EAA. Slit widths will range
from 25.4 mm to 50.8 mm. Mill rolls will be imported in widths
up to 914.4 mm.
The attached tab material is composed of a base film of
polyester (85 percent) with a strip of EAA (15 percent) along the
side. It will be imported in slit widths ranging from 25.4 to
50.8 mm.
The loose tab material is composed of a base film of
polyester (90 percent) with a strip of heat bondable polyester
(10 percent) along the edge.
The polyester used in the above three types of film is PET.
All three types of film will be used to make tabs for file
folders.
The applicable subheading for the attached fullcoat tabbing
material, the attached tab material and the loose tab material
will be 3920.62.0000, 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. (FTA rate: Free of duty).
Goods which have originated in the territory of Canada will
be entitled to the rates of duty shown in parentheses under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport