G80835 G8 Ruling Active

The tariff classification of “Sheet Protect” or cellular polyethylene sheet.

Issued August 24, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 3921.19.0000

Headings: 3926, 3921

Product description

The cellular polyethylene sheet will be imported in various lengths and widths.

CBP rationale

The applicable subheading for the sheets, when cut to rectangular shape, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The applicable subheading for the sheets, if cut to a shape other than rectangular, will be 3926.90.9880, HTS, which provides for other articles of plastics, other.

Full text

NY G80835 August 24, 2000 CLA-2-39:RR:NC:SP:221 G80835 CATEGORY: Classification TARIFF NO.: 3921.19.0000; 3926.90.9880 Mr. Mitchell Neriah Customs Consulting Services 415 S. Prospect Avenue, Suite 110 Redondo Beach, CA 90277 RE: The tariff classification of “Sheet Protect” or cellular polyethylene sheet. Dear Mr. Neriah: In your letter dated August 1, 2000, on behalf of Toshiba America Information Systems, Inc., you requested a tariff classification ruling. A sample was provided with your letter. The cellular polyethylene sheet will be imported in various lengths and widths. You state that the sheet will be imported cut to shape. The specification sheet indicates only rectangular shapes. The sheets will be used in the packaging of notebook personal computers. The sheet will be inserted between the LCD screen and the built-in keyboard to protect the screen during shipment. The rates of duty shown below are the rates applicable when the goods are produced in a country with which the United States has Normal Trade Relations. The applicable subheading for the sheets, when cut to rectangular shape, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the sheets, if cut to a shape other than rectangular, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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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