The tariff classification of Diafoil PET polyester film fromJapan.
Issued October 11, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3920.62.0000
Headings: 3920
Product description
The product, identified as Diafoil AC-250, consists of polyethylene terephthalate (PET) film.
CBP rationale
The applicable subheading for the Diafoil film will be 3920.62.0000, 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 polyethylene terephthalate.
Full text
NY 867091 October 11, 1991 CLA-2-39:S:N:N3G:221 867091 CATEGORY: Classification TARIFF NO.: 3920.62.0000 Mr. B. Smith Nippon Express U.S.A., Inc. One World Trade Center, Suite 1769 New York, N.Y. 10048-0359 RE: The tariff classification of Diafoil PET polyester film from Japan. Dear Mr. Smith: In your letter dated July 31, 1991, on behalf of Diafoil America Inc., you requested a tariff classification ruling. The product, identified as Diafoil AC-250, consists of polyethylene terephthalate (PET) film. The applicable subheading for the Diafoil film will be 3920.62.0000, 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem. Imports of polyethylene terephthalate film, sheet and strip from Japan are subject to antidumping duty margins, unless they have had at least one of their surfaces modified by the application of a performance-enhancing resinous or inorganic layer more than 0.00001 inch thick. You believe that the Diafoil film is not subject to antidumping duties, because you claim that there is a performance enhancing resinous layer on the film. In documentation submitted as a supplement to this request, the layer is identified as polyester. You have not indicated whether this second layer is PET or some other type of polyester. In the opinion of this office, the presence of a second layer of polyester on top of the base layer of PET polyester does not exclude this product from the scope of the finding of dumping. If you desire a scope determination on the applicability of antidumping duties to your product, you may write directly to the Department of Commerce, Office of Compliance, 14th Street and Constitution Avenue, N.W., Washington, D.C 20230. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of metallized polyester film from India.
The tariff classification of metallized polyester film and metallized polypropylene film.
The tariff classification of polyethylene terephthalate TMM film from India.
The tariff classification of Flexpet Hot Stamping Grade Film (FH) from India.
The tariff classification of Flexpet FB film from India.
The tariff classification of PVDC coated polyethylene terephthalate film from India.
The tariff classification of PVDC coated polyethylene terephthalate film from India.
The tariff classification of printer film from Germany.
The tariff classification of various Nail Polish Collections from China and the United Kingdom
The tariff classification of acid-modified PET film from various countries.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →