CLA-2-39:S:N:N3D:221 878396

Mr. Roger J. Kuhns
Avant Incorporated
One Avant Way
W. Concord, MA 01742

RE: The tariff classification of plastic film from Korea.

Dear Mr. Kuhns:

In your letter dated September 10, 1992, you requested a tariff classification ruling.

Samples of four types of plastic film were included with your request. All consist of a layer of polyethylene terephthalate (PET) laminated to a layer of polyethylene. The film will be imported on 3 inch fiber core rolls, and will measure approximately 2 to 3 feet in length and 4 to 11 inches in width. Classification will depend on the polymer which predominates by weight. The applicable subheading for the film when in chief weight of the polyethylene will be 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 the film when in chief weight of the PET will be 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. 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