CLA-2-39:S:N:N6:221 881877

Mr. Matthew Levine
E-Z Machine Corp.
45 Sarah Drive
Farmingdale, NY 11735

RE: The tariff classification of polyethylene terephthalate film from Korea.

Dear Mr. Levine:

In your letter dated January 4, 1993, you requested a tariff classification ruling.

The sample submitted with your letter is film made of polyethylene terephthalate. It is coated with a polyethylene layer measuring 30 microns in thickness. The polyethylene coating allows for temperature adhesion so that the film may be heat sealed. The applicable subheading for the film will be 3920.62.0000, 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 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