E86044 E8 Ruling Active

The tariff classification of polyethylene film from Ireland.

Issued August 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3920.10.0000

Headings: 3920

Product description

The polyethylene film is manufactured in Ireland from resin made in the United States. You have inquired whether there is a partial duty exemption. The film is dutiable at its full cost; there is no duty exemption for the American produced resin.

CBP rationale

The applicable subheading for the polyethylene film will be 3920.10.000, 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.

Full text

NY E86044 August 30, 1999 CLA-2-39:RR:NC:SP:221 E86044 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Ms. Kimberly A. Kelly Mid-America Overseas, Inc. 669 Marina Drive, Suite 212 Daniel Island, South Carolina 29492 RE: The tariff classification of polyethylene film from Ireland. Dear Ms. Kelly: In your letter dated August 15, 1999, on behalf of Fuji Copian Corp., you requested a tariff classification ruling. The polyethylene film is manufactured in Ireland from resin made in the United States. You have inquired whether there is a partial duty exemption. The film is dutiable at its full cost; there is no duty exemption for the American produced resin. The applicable subheading for the polyethylene film will be 3920.10.000, 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. The rate of duty will be 4.2 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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