CLA-2-39:OT:RR:NC:N2:421
Mr. Dylan Nguyen
Dylan CHB Services
16625 S. Normandie Avenue, Suite E
Gardena, CA 90247
RE: The tariff classification of plastic packaging film from Vietnam
Dear Mr. Nguyen:
In your letter dated November 5, 2014, on behalf of Huhtamaki (Vietnam) Limited, Vietnam, you requested a tariff classification ruling.
The product is described as rolls of film used for packaging food products such as cereal, vegetables, meat and fish. The film is a laminate of polyethylene and polyethylene terephthalate (PET), with the polyethylene predominating by weight. The film measures 314 mm in width and 1350 meters in length.
You suggest classification in subheading 3923.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics, other. Although the material will be used for packaging foods, it is more specifically provided for in the tariff provision for film and sheets of plastics. This issue was addressed in Customs Headquarters Ruling Letter (HRL) 086757 (Internal Advice 67/89), dated July 12, 1990, HRL 087759, dated December 24, 1990, and HRL 088984, dated July 24, 1991.
The applicable subheading for the packaging film will be 3920.10.0000, 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 ethylene. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, for example, if the polyethylene no longer predominates by weight over the PET polyester, or if the film forms an overlay on top of other packaging rather than forming the actual packaging of the contents, you should resubmit for a new ruling in accordance with 19 CFR 177.2.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division