897165 89 Ruling Active

The tariff classification of adhesive plastic film and adhesive paper from Germany.

Issued May 6, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5040, 4811.21.0000, 3919.90.5060

Headings: 4811, 3919

Product description

The first sample is a vinyl film coated on one side with an adhesive and backed with a release liner. The film will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards. The second sample is a transparent polyethylene film coated on one side with an adhesive. The film will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards. The third sample is composed of paper that is coated on one side with an adhesive and on the other side with a release coating. The paper will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards.

CBP rationale

The applicable subheading for the vinyl self-adhesive film will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other shapes, of plastics, other. The applicable subheading for the transparent polyethylene self-adhesive film will be 3919.90.5040, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other, transparent tape. The applicable subheading for the adhesive paper will be 4811.21.0000, HTS, which provides for gummed or adhesive paper and paperboard: pressure-sensitive.

Full text

NY 897165 May 6, 1994 CLA-2-39:S:N:N6:221 897165 CATEGORY: Classification TARIFF NO.: 3919.90.5060; 3919.90.5040; 4811.21.0000 Mr. Arnold J.Akerley Doro Tape North America, Inc. 26 Byard Lane Westboro, MA 01581 RE: The tariff classification of adhesive plastic film and adhesive paper from Germany. Dear Mr. Akerley: In your letter dated April 15, 1994, you requested a tariff classification ruling. Three samples were submitted with your letter. The first sample is a vinyl film coated on one side with an adhesive and backed with a release liner. The film will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards. The second sample is a transparent polyethylene film coated on one side with an adhesive. The film will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards. The third sample is composed of paper that is coated on one side with an adhesive and on the other side with a release coating. The paper will be put up in rolls 48" by 50 yards and 48" by 250 through 300 yards. The applicable subheading for the vinyl self-adhesive film will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other shapes, of plastics, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the transparent polyethylene self-adhesive film will be 3919.90.5040, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, other, transparent tape. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the adhesive paper will be 4811.21.0000, HTS, which provides for gummed or adhesive paper and paperboard: pressure-sensitive. The rate of duty will be 5.8 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

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