CLA-2-39:OT:RR:NC:N4:421

Mr. Bryan Johnson BYC Polymers
3501 West 41st Street
Los Angeles, CA 90008

RE: The tariff classification of polyester film and sheets from China

Dear Mr. Johnson:

In your letter dated March 23, 2012, you requested a tariff classification ruling.

The product is identified as polyhydroxyalkanoate (PHA) polyester film and sheets. It will be imported on rolls in gauges ranging from 0.3 mil to 100 mils in thickness.

The applicable subheading for the PHA film and sheet will be 3920.69.0000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of other polyesters. The 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,

Thomas J. Russo
Director
National Commodity Specialist Division