CLA-2-39:S:N:N3G:221 870304

Mr. Eric Granholm
Brady Mfg. Group
T/A Commander Carbon & Ribbon
70 Spruce Street
Paterson, NJ 07501

RE: The tariff classification of MICR polyethylene film and empty plastic cartridges from England.

Dear Mr. Granholm:

In your letter dated December 31, 1991, you requested a tariff classification ruling. The MICR (magnetic ink character recognition) film consists of pigments, dyes, magnetic iron oxides and binders coated onto polyethylene film. It will be imported in widths ranging from approximately 17 to 31 inches, in lengths of approximately 18,000 feet. The empty ribbon cartridges are made of plastics material. After importation they will be assembled to include correctable film ribbon. The completed ribbon cassettes will be used in typewriters or other compact printers.

The applicable subheading for the coated polyethylene film will be 3921.90.4050, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for the empty plastic ribbon cartridges will be 3926.90.8300, HTS, which provides for other article of plastics...empty cartridges and cassettes for typewriter and machine ribbons. The rate of duty will be 5.3 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