883055 88 Ruling Active

The tariff classification of paper-reinforced polyethylenefilm from Canada.

Issued March 9, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.4010

Headings: 3921

Product description

According to the specifications, it consists of a layer of polyethylene film measuring seven mils in thickness, reinforced with a layer of paper measuring two mils in thickness.

CBP rationale

The applicable subheading for the film will be 3921.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip of plastics, flexible, reinforced with paper.

Full text

NY 883055 March 9, 1993 CLA-2-39:S:N:N6:221 883055 CATEGORY: Classification TARIFF NO.: 3921.90.4010 Mr. Maurice J. Deslauriers John V. Carr & Son Inc. One Emery Drive P.O. Box 149 Norton, Vermont 05907 RE: The tariff classification of paper-reinforced polyethylene film from Canada. Dear Mr. Deslauriers: In your letter dated February 16, 1993, on behalf of Beckwith-Bemis Inc., Canada, you requested a tariff classification ruling. A sample of the product, identified as XPK coated paper, was submitted with your letter. According to the specifications, it consists of a layer of polyethylene film measuring seven mils in thickness, reinforced with a layer of paper measuring two mils in thickness. The applicable subheading for the film will be 3921.90.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip of plastics, flexible, reinforced with paper. The rate of duty will be 4.2 percent ad valorem. Goods classifiable under subheading 3921.90.4010, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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 

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