CLA-2-39:S:N:N3G:221 864132
Mr. Alan E. Edmonds
Yusen Air & Sea Service (USA) Inc.
215 Bremen Street
East Boston, MA 02128
RE: The tariff classification of cellulose acetate foil from
Germany and tape from Ireland.
Dear Mr. Edmonds:
In your letter dated June 4, 1991, on behalf of Source Two,
Inc., you requested a tariff classification ruling.
A sample of the cellulose acetate foil was submitted with
your request. It is approximately 2 7/8 inches in width and 0.03
mm in thickness. The cellulose acetate foil will be used to hold
and protect photographic film negatives.
The tape will be imported in rolls of various widths ranging
from 12 to 25 mm. The tape is composed of a layer of nylon
bonded to a layer of paper. The paper has a greater thickness
than the nylon. The tape is used to seal together pieces of
photographic film. The tape is not pressure sensitive, but
requires the addition of heat to create the seal.
The applicable subheading for the cellulose acetate film
will be 3920.73.0000, 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 cellulose acetate. The rate of duty will be 2.9 percent ad
valorem.
The applicable subheading for the tape will be 4823.90.6500,
HTS, which provides for other articles of coated paper or
paperboard, other. The rate of duty will be 5.6 percent ad
valorem.
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