CLA-2-39:S:N:N3G:221 870009

3921.90.4050; 3923.50.0000.

Ms. Sharon Roach
Nippon Express U.S.A., Inc.
5176 Pelican Drive
Atlanta, GA 30349

RE: The tariff classification of plastic strips from Japan.

Dear Ms. Roach:

In your letter dated December 10, 1991, on behalf of Ricoh Electronics Inc., you requested a tariff classification ruling. The three products which are the subject of the request will be used as parts of toner liquid cartridges for copier machines. Item 1 is used in the F-9 toner cartridge. Items 2 and 3 are used in the F-21 toner cartridge.

Item 1 is a rectangular strip of plastics material, measuring approximately 1 3/16 inches in width, imported on rolls. The strip consists of three layers of plastics, polyamide, polyethylene and polyethylene terephthalate (PET) polyester, laminated together, with heat activated adhesive on one surface. This strip will be cut to length and heat melted onto the opening in the toner cartridge through which toner is dispensed into the copier.

Item 2 is a seal strip made from three layers of plastics, polypropylene, polyethylene and polyamide, with heat activated adhesive on one surface. The seal measures approximately 46 inches in total length, with graduated widths ranging from 4 1/2 inches at one end to 1 1/8 inches at the opposite end. This strip will form the seal over the opening in the toner cartridge through which toner is dispensed into the copier.

Item 3, which you describe as "polyester aluminum foil," consists of a strip of aluminum foil laminated on one side with a layer of PET polyester and on the other with a layer of polyethylene. This strip is applied to the end of the cover of the toner cartridge to allow the seal to slide into place when the cover is attached to the cartridge, and to provide for easier removal of the seal after placement in the copier. The aluminum foil layer measures 10 microns in thickness, the polyester layer measures 25 microns and the polyethylene layer measures 30 microns. This sheet is considered to have an essential character of the plastic materials.

The classification for item 1, the rectangular strip of plastics material, depends on which polymer predominates by weight. The applicable subheading if the polyethylene predominates by weight will be subheading 3920.10.0000, 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 polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for item 1, if the PET polyester predominates by weight, will be subheading 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.

The applicable subheading for item 1, if the polyamide predominates by weight, will be subheading 3920.92.0000, 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 polyamides. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the plastic seal strip with graduated widths will be 3923.50.0000, HTS, which provides for stoppers, lids, caps and other closures of plastics. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for item 3, the "polyester aluminum foil," will be 3921.90.4050, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible, other. The rate of duty will be 4.2 percent ad valorem. You suggest classification in subheading 3926.90.4500, HTS, which provides for other articles of plastics...gaskets, washers and other seals. This provision applies only to those articles of plastics which are not more specifically provided for in preceding headings of chapter 39. The rectangular strips and seal strips are all provided for more specifically in earlier headings of chapter 39.

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