CLA-2-39:OT:RR:NC:N5:137
Crystal Guo
Le Papillon Ltd. DBA Arcade Beauty
550 Hadley Road
South Plainfield, NJ 07080
RE: The tariff classification of printed polyethylene film from France
Dear Ms. Guo:
In your letter dated July 7, 2025, you requested a tariff classification ruling.
A sample was presented with your letter. F12-017 is a flexible printed plastic packaging film composed of 4
layers: 12-micron polyethylene terephthalate (PET), 12.5 microns metallized oriented polypropylene,
12-micron PET and 75-micron polyethylene. The polypropylene layer is metallized with aluminum via
vacuum deposition. The film is printed with product information and will be used to manufacture single use
cosmetic sampling sachets.
You suggest classification in 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS). We
disagree. The vacuum deposition of aluminum is considered to be a minor surface treatment; therefore, the
layer is considered to be a polypropylene film. Heading 3921 covers plates, sheets, film, foil and strip, of
plastics that have been reinforced with materials other than plastic. As this product is constructed entirely of
plastic layers it is excluded from classification in 3921.90.4090, HTSUS.
The applicable subheading for the printed polyethylene 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 general rate of duty will be 4.2 percent
ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including France, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you
must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 3920.10.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Christina Allen at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division