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L89074 L8 Ruling Active

The tariff classification of photoluminescence sheet from Japan

Issued December 15, 2005 by U.S. Customs and Border Protection.

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L8 L89074 (December 15, 2005)

Tariff classification

HTS codes: 3919.10.2055, 3919.90.5060

Headings: 3919

Product description

The product consists of a top layer of polyester film, a middle layer of polyurethane film containing photoluminescent pigment and a bottom layer of polyurethane film containing white pigment. The bottom layer is coated with a pressure sensitive adhesive that is protected with a peel-off release paper. The submitted sample is in the form of a sheet measuring approximately 8 ½ inches by 11 inches. In a telephone conversation

CBP rationale

The applicable subheading for the photoluminescence sheet, when imported on rolls in widths that do not exceed 20 centimeters, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm…other, other. The applicable subheading for the photoluminescence sheet, when imported either in a form that is not in rolls or in rolls that exceed 20 centimeters in width, will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other.

Full text

NY L89074 December 15, 2005 CLA-2-39:RR:NC:N2:221 L89074 CATEGORY: Classification TARIFF NO.: 3919.10.2055; 3919.90.5060 Ms. Yoon Dyer Hankyu International Transport (USA) Inc. 230-19 International Airport Center Blvd. Jamaica, NY 11413 RE: The tariff classification of photoluminescence sheet from Japan Dear Ms. Dyer: In your letter dated November 29, 2005, on behalf of Izumi America, Inc., you requested a tariff classification ruling. The sample submitted with your request is identified as photoluminescence sheet. The product consists of a top layer of polyester film, a middle layer of polyurethane film containing photoluminescent pigment and a bottom layer of polyurethane film containing white pigment. The bottom layer is coated with a pressure sensitive adhesive that is protected with a peel-off release paper. The submitted sample is in the form of a sheet measuring approximately 8 ½ inches by 11 inches. In a telephone conversation you stated that the product will be imported on rolls, with dimensions of one inch in width and 50 meters in length. The applicable subheading for the photoluminescence sheet, when imported on rolls in widths that do not exceed 20 centimeters, will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm…other, other. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the photoluminescence sheet, when imported either in a form that is not in rolls or in rolls that exceed 20 centimeters in width, will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other…other. The rate of duty will be 5.8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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