10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

878396 87 Ruling Active

The tariff classification of plastic film from Korea.

Issued September 24, 1992 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

87 878396 (September 24, 1992)

Tariff classification

HTS codes: 3920.10.0000, 3920.62.0000

Headings: 3920

Product description

The tariff classification of plastic film from Korea.

CBP rationale

The applicable subheading for the film when in chief weight of the polyethylene will be 3920.10.0000, 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 polymers of ethylene. The applicable subheading for the film when in chief weight of the PET will be 3920.62.0000, 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 878396 September 24, 1992 CLA-2-39:S:N:N3D:221 878396 CATEGORY: Classification TARIFF NO.: 3920.10.0000; 3920.62.0000 Mr. Roger J. Kuhns Avant Incorporated One Avant Way W. Concord, MA 01742 RE: The tariff classification of plastic film from Korea. Dear Mr. Kuhns: In your letter dated September 10, 1992, you requested a tariff classification ruling. Samples of four types of plastic film were included with your request. All consist of a layer of polyethylene terephthalate (PET) laminated to a layer of polyethylene. The film will be imported on 3 inch fiber core rolls, and will measure approximately 2 to 3 feet in length and 4 to 11 inches in width. Classification will depend on the polymer which predominates by weight. The applicable subheading for the film when in chief weight of the polyethylene will be 3920.10.0000, 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 polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the film when in chief weight of the PET will be 3920.62.0000, 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. 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 878396

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.