The tariff classification of multi-laminate film from Japan
Issued March 6, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3921.90.4090
Headings: 3921
Product description
The multi-laminate film (SKU No. PPH1104) consists of three layers: polyethylene terephthalate (18% by weight), aluminum foil (21% by weight) and polyethylene (61% by weight). This film will be imported in rolls and used to package a fiber powder. You suggest classification in subheading 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, heading 3920 provides for plates, sheets and film that are not laminated or similarly combined with materials other than plastics. Since the multi-laminate film has a layer of aluminum foil, it is precluded from classification in heading 3920.
CBP rationale
The applicable subheading for the multi-laminate film will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil, and strip, of plastics: other: flexible…other.
Full text
N023397 March 6, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Ms. Sara Hachmann Access Business Group Int’l LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of multi-laminate film from Japan Dear Ms. Hachmann: In your letter dated February 12, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The multi-laminate film (SKU No. PPH1104) consists of three layers: polyethylene terephthalate (18% by weight), aluminum foil (21% by weight) and polyethylene (61% by weight). This film will be imported in rolls and used to package a fiber powder. You suggest classification in subheading 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS). However, heading 3920 provides for plates, sheets and film that are not laminated or similarly combined with materials other than plastics. Since the multi-laminate film has a layer of aluminum foil, it is precluded from classification in heading 3920. The applicable subheading for the multi-laminate film will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil, and strip, of plastics: other: flexible…other. The rate of duty will be 4.2 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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