I86431 I8 Ruling Active

The tariff classification of a protective plastic sheet (K32D0343) from Korea.

Issued September 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3919.90.5060

Headings: 3919

Product description

The product consists of polyethylene sheet approximately 16 ½ inches in width with a strip of self-adhesive masking tape, approximately 9/16 inch in width, along one edge. This product is imported on rolls. It is meant for use to protect surfaces when painting. As you requested, the sample is being returned.

CBP rationale

The applicable subheading for the self-adhesive protective plastic sheet 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 flat shapes, of plastics, whether or not in rolls: other, other.

Full text

NY I86431 September 30, 2002 CLA-2-39:RR:NC:SP:221 I86431 CATEGORY: Classification TARIFF NO.: 3919.90.5060 Ms. Alice Liu Atico International USA, Inc 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a protective plastic sheet (K32D0343) from Korea. Dear Ms Liu: In your letter dated August 27, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The product consists of polyethylene sheet approximately 16 ½ inches in width with a strip of self-adhesive masking tape, approximately 9/16 inch in width, along one edge. This product is imported on rolls. It is meant for use to protect surfaces when painting. As you requested, the sample is being returned. The applicable subheading for the self-adhesive protective plastic sheet 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 flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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