CLA-2-39:OT:RR:NC:N4:421
Ms. Colleen Campbell
ECP Engineered Coated Products
17 Beachgrove Cres.
Stoney Creek, Ontario, Canada L8J 2N8
RE: The tariff classification of polyethylene shrink film from Canada
Dear Ms. Campbell:
In your letter dated May 18, 2011, you requested a tariff classification ruling. A sample of the shrink film was submitted with your letter.
The product is identified as a shrink film or wrap. The main component of the shrink film is polyethylene plastic. Other polyolefin components are added to modify the shrink force, speed and strength. The shrink film is available in thicknesses from 45 to 150 gauge. It will be sold in rolls in varying widths and lengths. The user applies the shrink wrap over or around the intended item, often by automated equipment. It is then heated by a heat gun or sent through a shrink tunnel or oven for shrinking. The reheating causes the film to shrink and form a tight seal around the enclosed item. The shrink film is commonly used as an overwrap on many types of packaging, including cartons, boxes, beverage cans and pallet loads.
The applicable subheading for the polyethylene shrink film will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be 4.2 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division