CLA-2-39:S:N:N3G:221 875217
Mr. Robert H. Lanz
Lustro Plastics Co.
P.O. Box 800877
Santa Clarita, CA 91380-0877
RE: The tariff classification of PETG polyester sheet from
Japan.
Dear Mr. Lanz:
In your letter dated May 29, 1992, you requested a tariff
classification ruling.
Your company manufactures PETG copolyester transparent
plastics material in the United States. You intend to ship rolls
of this material to Japan where a semi-transparent electro-
conductive coating will be applied to both surfaces. This
coating is designed to give the sheet static dissipative
properties to make it more suitable for use in thermoformed
packaging for low voltage electronic circuits and components,
protecting the components from accidental electro-static
discharge. After the coating is applied the material will be
reimported.
The operations performed on the rolls of plastics in Japan
do not qualify for any partial duty exemptions, and the returned
rolls will be dutiable on their full value when reimported into
the United States.
The applicable subheading for the PETG polyester sheet will
be 3920.69.0000, 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 other
polyesters. The rate of duty will be 4.2 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