CLA-2-37:OT:RR:NC:2:235
Mark D. Pinchok
Bayer Corporate and Business Services LLC
100 Bayer Road
Pittsburgh, Pennsylvania 15205-9741
RE: The tariff classification of Bayfol HX TP 1000
Dear Mr. Pinchok:
In your letter dated December 11, 2009, you requested a tariff classification ruling on behalf of Bayer Materials Science LLC (BMS).
The subject product, Bayfol HX TP 1000 consists of a new material used in the holography industry. You indicated that it will be used for rainbow (surface) holograms, in replication (embossing) technology, and material technology (photo resist thermoplastic film) as well as several other potential uses. You also stated that the Bayfol HX TP 1000 will be imported in two primary forms. The first will be in sheets with dimensions of 8 inches wide by 10 inches long. The second will be in rolls. In a follow up phone conversation, you indicated that the rolls will be up to 1.6 meters wide and up to 8000 meters in length. You also indicated that none of the films will be perforated, and the length may vary depending on the thickness of the film. We assume for purposes of this ruling that none of the rolls will be less than 105 millimeters wide. Samples of the films provided with your request are marked as RGB sensitive on the packaging, indicating that the film is polychromatic.
The Bayfol HX TP 1000 films considered in this ruling will be imported unexposed, and are light sensitive. You indicated they must be produced/packaged under darkroom conditions. As imported they are sealed in light-barrier envelopes. You also stated that the film is exposed via light, and requires laser light for hologram applications. After exposure the film is irreversibly exposed, that is to say it cannot be reused for additional exposures. The chemical composition of the instant product has been omitted from the written ruling.
The applicable subheading for the Bayfol HX TP 1000 imported in sheets as described above will be 3701.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs: Other: Other: Other.” The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the Bayfol HX TP 1000 imported in rolls as described above will be 3702.41.0100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed: Other film, without perforations, of a width exceeding 105mm: Of a width exceeding 610 mm and of a length exceeding 200m, for color photography.” The rate of duty will be 3.7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Hodgkiss at (646) 733-3046.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division