10 newer rulings cite the same tariff codes.

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

F85371 F8 Ruling Active

The tariff classification of polyethylene terephthalate (PET) and ethylene vinyl acetate (EVA) film.

Issued April 25, 2000 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

F8 F85371 (April 25, 2000)

Tariff classification

HTS codes: 3920.10.0000, 3920.62.0000

Headings: 3920

Product description

Four types of film will be imported. A breakdown of the components by weight was included. Product 7 mil 164L is composed of 38.6 percent PET and 61.4 percent EVA (51.58 percent polyethylene and 9.82 percent vinyl acetate). Product 7 mil 156B is composed of 77.6 percent PET and 22.4 percent EVA (18.82 percent polyethylene and 3.58 percent vinyl acetate). Product 10 mil 158B is composed of 48.2 percent PET and 51.8 percent EVA (43.51 percent polyethylene and 8.29 percent vinyl acetate). Product 9 mil 203 is composed of 83 percent PET and 17 percent EVA (14.28 percent polyethylene and 2.72 percent vinyl acetate).

CBP rationale

The applicable subheading for the Products 7 mil 156B, 10 mil 158B and 9 mil 203 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 applicable subheading for the Product 7 mil 164L will be 3920.10.0000, 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 polymers of ethylene.

Full text

NY F85371 April 25, 2000 CLA-2-39:RR:NC:SP:221 F85371 CATEGORY: Classification TARIFF NO.: 3920.62.0000; 3920.10.0000 Mr. Michael Capuzzi Rodriguez, O’ Donnell, Fuerst, Gonzalez & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of polyethylene terephthalate (PET) and ethylene vinyl acetate (EVA) film. Dear Mr. Capuzzi: In your letter dated March 28, 2000, on behalf of General Binding Corporation, you requested a tariff classification ruling. Four types of film will be imported. A breakdown of the components by weight was included. Product 7 mil 164L is composed of 38.6 percent PET and 61.4 percent EVA (51.58 percent polyethylene and 9.82 percent vinyl acetate). Product 7 mil 156B is composed of 77.6 percent PET and 22.4 percent EVA (18.82 percent polyethylene and 3.58 percent vinyl acetate). Product 10 mil 158B is composed of 48.2 percent PET and 51.8 percent EVA (43.51 percent polyethylene and 8.29 percent vinyl acetate). Product 9 mil 203 is composed of 83 percent PET and 17 percent EVA (14.28 percent polyethylene and 2.72 percent vinyl acetate). The applicable subheading for the Products 7 mil 156B, 10 mil 158B and 9 mil 203 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. The applicable subheading for the Product 7 mil 164L will be 3920.10.0000, 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 polymers of ethylene. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow F85371

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.