CLA-2-39:OT:RR:NC:N4:421
Mr. Tim Kingsley
Peace International Corp.
831 Foster Ave
Bensenville IL 60106
RE: The tariff classification of plastic film from Korea
Dear Mr. Kingsley:
In your letter dated February 15, 2011, on behalf of Value Vinyls Inc., Texas, you requested a tariff classification ruling.
The sample provided with your letter, identified as PET 15 oz FR Opaque Ultra-Smooth Matte film laminate, is described as polyethylene terephthalate (PET) film laminated on both sides with polyvinyl chloride (PVC) film. The laminate is used for digital and screen printing applications for both indoor and outdoor use. The sheet will be imported in widths up to 86 inches. You state that the laminate is comprised of a layer of PET film measuring 0.6 mil in thickness laminated with a layer of PVC film 0.6 mil in thickness on both sides. In a telephone conversation with this office, Mr. James Doherty of Value Vinyls indicated that the PVC layers predominate by weight over the PET layer and that the PVC contains over 6 percent by weight of plasticizers.
You suggest classification in subheading 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip of plastics: other…other. This subheading applies to film of plastics combined with materials other than plastics. The imported sheet is a laminate of different types of plastics and does not include materials other than plastics. Therefore classification is in heading 3920, the heading for sheeting of plastics not combined with materials other than plastics, rather than in any of the subheadings of heading 3921.
The applicable subheading for the PET 15 oz FR Opaque Ultra-Smooth Matte film laminate of PET and PVC will be 3920.43.5000, 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 vinyl chloride: containing by weight not less than 6 percent of plasticizers: 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/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division