CLA-2-39:RR:NC:2:221 B84185
Mr. Leo Jeffries
Kintetsu Intermodal (U.S.A.), Inc.
1035 Watson Center Road
Carson, CA 90745
RE: The tariff classification of plastic film from Japan.
Dear Mr. Jeffries:
In your letter dated April 4, 1997, you requested a tariff
classification ruling.
A sample of the plastic film was included with your letter.
The film is said to be composed of a layer of polyvinyl chloride
(PVC) laminated to a layer of acrylic film. The film will be
imported in rolls of 50 inches in width. The lengths will be up
to 1500 meters. A breakdown showing the respective weights of
the PVC layer and the acrylic layer was not provided. The
classification depends in part upon the type of polymer which
predominates by weight.
The applicable subheading for the film, when the PVC layer
predominates by weight over the acrylic layer, will be
3920.42.5000, Harmonized Tariff Schedule of the United States
(HTS), 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 vinyl chloride, flexible, other. The rate of duty will be 4.2
percent ad valorem.
The applicable subheading for the film, when the acrylic
layer predominates by weight over the PVC layer, and the acrylic
layer is composed of polymethyl methacrylate, will be
3920.51.1000, HTS, 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 acrylic polymers, of polymethyl methacrylate: flexible. The
rate of duty will be 6 percent ad valorem.
The applicable subheading for the film, when the acrylic
layer predominates by weight over the PVC layer, and the acrylic
layer is composed of an acrylic polymer other than polymethyl
methacrylate, will be 3920.59.1000, HTS, 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 acrylic polymers, other, other. The
rate of duty will be 6 percent ad valorem.
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 212-466-5580.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division