CLA-2-39:OT:RR:NC:N2:421
Mr. B. Bahramian
Center for Technology Management, Inc.
202 Halpine Walk Ct.
Rockville, MD 20851
RE: The tariff classification of polyester sheets from China or Korea
Dear Mr. Bahramian:
In your letter dated September 14, 2014, you requested a tariff classification ruling.
Part 26.1 is identified as white reflective polyester film that measures 0.25 mm in thickness. The film will be used in the manufacture of LED light panels. As explained in NY N255964, dated August 29, 2014, classification depends on the polymer comprising the film. Although you now describe the film as polyester, you have not specified the exact type of polyester or whether it is saturated or unsaturated.
You suggest classification in subheading 8543.90.8880, Harmonized Tariff Schedule of the United States (HTSUS), as other parts of electrical machines and apparatus. Tariff classification under the HTSUS is governed by the principles set forth in the General Rules of Interpretation and by the Additional U.S. Rules of Interpretation. Additional U.S Rule of Interpretation 1(c) states that in the absence of special language or context which otherwise requires, a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for “parts” or “parts and accessories” shall not prevail over a specific provision for such part or accessory. Even if the sheets are used as parts, they are more specifically provided for as sheets of heading 3920, so classification falls in heading 3920 rather than in heading 8543. We also note that some of the sheets are imported in the form of material that must be further cut to smaller dimensions in order to form parts of the light panels and would not be described by a provision for parts.
The applicable subheading for the film, when made of polyethylene terephthalate (PET), will be 3920.62.0090, 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 poly(ethylene terephthalate). The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the film, when made of polyester other than PET, and the polyester is unsaturated, will be 3920.63.1000, 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 unsaturated polyesters: flexible. The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the film, when made of polyester other than PET, when the polyester is saturated, will be 3920.69.0000, 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 other polyesters. The general rate of duty will be 4.2 percent ad valorem.
PET film from China may be subject to antidumping (AD) duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.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/.
You also repeated your request for reconsideration of New York Ruling N254739, dated July 24, 2014, which classified plastic numbers, part #28, in subheading 3926.90.9980, HTSUS, as other articles of plastics, other. You did not propose any alternate classification. As explained in NY N255964, your reconsideration request should include a step-by-step description of the manufacturing process that explains how the black background is created. Specify whether the numeral is formed by means of a printing process. If so, provide details on the printing method. If the contrast between the black material that forms the background and the clear material that forms the numeral is not created by means of printing, explain in detail how the contrast is produced. Provide samples of the plastic numbers. Also, as explained previously, any request for reconsideration of the classification of the plastic numbers in NY N254739 should be sent separately from any request for classification of other products.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division