The tariff classification of plastic sheet from China.
Issued August 30, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3920.20.0000
Headings: 3920
Product description
Plastic sheet will be imported in rolls of 10,000 feet. The widths will vary. The substrate used is either 19 microns thick matte or 15 microns thick glossy biaxially oriented clear polypropylene film. Each film is extrusion coated with low-density polyethylene film 17 microns thick. The polypropylene is said to account for 55-60 percent of the weight of this sheet. The sheet will be used in the printing of book jackets. You have suggested various classifications for the sheet as parts of book covers or book binding machinery. However, merchandise is classified in its condition as imported. As imported, the product is plastic sheet, which is specifically provided for in heading 3920 of the tariff.
CBP rationale
The applicable subheading for the sheet will be 3920.20.0000, 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 polymers of propylene.
Full text
NY K88316 August 30, 2004 CLA-2-39:RR:NC:SP:221 K88316 CATEGORY: Classification TARIFF NO.: 3920.20.0000 Ms. Katherine McMahon The Camelot Company 9865 West Leland Avenue Schiller Park, IL 60176 RE: The tariff classification of plastic sheet from China. Dear Ms McMahon: In your letter dated August 3, 2004, on behalf of OptiLam LLC, you requested a tariff classification ruling. Samples were provided with your letter. Plastic sheet will be imported in rolls of 10,000 feet. The widths will vary. The substrate used is either 19 microns thick matte or 15 microns thick glossy biaxially oriented clear polypropylene film. Each film is extrusion coated with low-density polyethylene film 17 microns thick. The polypropylene is said to account for 55-60 percent of the weight of this sheet. The sheet will be used in the printing of book jackets. You have suggested various classifications for the sheet as parts of book covers or book binding machinery. However, merchandise is classified in its condition as imported. As imported, the product is plastic sheet, which is specifically provided for in heading 3920 of the tariff. The applicable subheading for the sheet will be 3920.20.0000, 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 polymers of propylene. 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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