CLA-2-39:S:N:N6:221 888061
Mr. Daniel E. Weil
Winter-Wolff International, Inc.
131 Jericho Turnpike
Jericho, NY 11753
RE: The tariff classification of polycarbonate and metallized film
from Germany.
Dear Mr. Weil:
In your letter dated June 30, 1993, you requested a tariff
classification ruling.
Two samples of polycarbonate film were submitted with your ruling
request. The first sample is metallized and measures approximately 3/4 inch
in width. The second sample is plain polycarbonate film approximately 5/8
inch in width. In some instances, these products are made from
polycarbonate film of American origin that has been sent to Germany where it
has been slit to width and placed on new rolls. The metallization is also
done in Germany. You have asked whether any of the film qualifies for
partial duty exemption.
Neither the plain nor the metallized film qualify for any exemptions of
duty. The slitting and metallization of the film are too extensive to be
considered alterations and do not qualify as assembly operations.
The applicable subheading for the plain polycarbonate film will be
3920.61.0000, 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 polycarbonates. The rate of duty will be 5.8
percent ad valorem.
The applicable subheading for the metallized film will be 3921.90.4090,
HTS, which provides for other plates, sheets, film, foil and strip, of
plastics, other, flexible. 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