CLA-2-32:OT:RR:NC:2:236
Ms. DeEtta D. Fennell
Hellmann Worldwide Logistics, Inc.
3101 Yorkmont Road
Charlotte, NC 28208
RE: The tariff classification and status under the United States-Korea Free Trade Agreement (UKFTA) of Stamping Foils from Korea
Dear Ms. Fennell:
In your letter received December 12, 2013, on behalf of your client, CPS Resources, you requested a tariff classification and status under the United States-Korea Free Trade Agreement (UKFTA) ruling on Stamping Foils.
You have indicated that the stamping foils are built up in layers on a polyethylene terephthalate (PET film). The PET film consists of a release layer, an embossing layer, a foil layer, and an adhesive layer. The embossing layer may be a pattern design, pigment, or spot design. You state that the products at issue are commercially known as “Hot Stamping Foils” because they are applied through the use of heat and pressure.
The applicable subheading for stamping foils will be 3212.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: Stamping foils. The general rate of duty will be 4.7 percent ad valorem.
General Note 33, HTSUS, sets forth the criteria for determining whether a good is originating under the UKFTA. General Note 33(b), HTSUS, (19 U.S.C. §1202) states that
For the purposes of this note, subject to the provisions of subdivisions (c), (d), (n) and (o) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good of a UKFTA country under the terms of this note if—
(i) the good is wholly obtained or produced entirely in the territory of Korea or of the United States, or both;
(ii) the good is produced entirely in the territory of Korea or of the United States, or both, and—
(A) each of the nonoriginating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (o) of this note; or
(B) the good otherwise satisfies any applicable regional value-content or other requirements set forth in such subdivision (o); and
satisfies all other applicable requirements of this note and of applicable regulations; or
(iii) the good is produced entirely in the territory of Korea or of the United States, or both, exclusively from materials described in subdivisions (i) or (ii), above.
For the purposes of this note, the term “UKFTA country” refers only to Korea or to the United States.
Based on the facts provided, we find that the merchandise imported into the United States does not qualify for preferential treatment under the UKFTA because none of the above requirements are met. It is noted that in Korea, the nonoriginating (Chinese) printing ink undergoes a classification shift from heading 3215, HTSUS, to heading 3212, HTSUS, whereas the pertinent GN 33(o) rule requires a shift from another chapter of the tariff schedule.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 Nuccio Fera at (646) 733-3034.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division