CLA-2-39:S:N:N6:221 879853
Ms. Staci Robinson
Cargo Brokers International
1809-F Cross Beam Drive
Charlotte, NC 28217
RE: The tariff classification of polyvinyl alcohol plastic film
from Japan.
Dear Ms. Robinson:
In your letter dated October 26, 1992, on behalf of The
Colorworks Inc., you requested a tariff classification ruling.
The sample submitted with your request was forwarded to the
New York Customs Laboratory for analysis. It was found to be
polyvinyl alcohol (PVA) plastic film, printed on one surface,
measuring 0.035 inch in thickness. The film is used for
decorating the surfaces of finished products. A pattern is
printed on the water soluble PVA film. After importation, the
film is coated with an activator to wet the inks and floated on a
tank of water with the pattern inks on the upper surface. The
product to be decorated is passed through the surface of the film
from above. The pattern molds to the surface of the product
shape, and the pattern is transferred to the product.
The applicable subheading for the printed PVA film will be
3920.99.2000, 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
plastics, flexible, other. 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