The tariff classification of polyethylene terephthalate film

N026873 May 9, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3920.62.0090 Mr. Bruce Aitken Aitken Berlin, LLP 866 Eleventh Street, N.W. Third Floor Washington, D.C. 20001 RE: The tariff classification of polyethylene terephthalate film Dear Mr. Aitken: In your letter dated April 3, 2008, on behalf of Boardroom Consulting Group, you requested a tariff classification ruling. The product is identified as 0310LF- lidding film.  It is used to produce sealing lids for articles such as blister packs, cups, meat and cheese packages, dessert and fruit cups, convenience food trays and dual ovenable trays used for the packaging of chilled or frozen foods.  The product is composed of polyethylene terephthalate (PET) film and is available in base layer thicknesses of 0.0006 inch, 0.0010 inch and 0.0012 inch.  You state that each of the PET films has been coated with a terpolymer of polyethylene sebacate, polyethylene isophthalate and polyethylene terephthalate. The coating in all cases measures 0.0001 inch, resulting in lidding films measuring 0.0007 inch, 0.0011 inch and 0.0013 inch.  The base layer of PET film in each of these products predominates overwhelmingly by weight over the coating layer. You indicate that this coating is suitable for heat sealing and/or low force peeling without residue.  The coating provides the film with the ability to seal to a variety of surfaces over a broad range of temperatures while retaining the ability to be peeled off. You have not identified the country of origin of the film. The rate indicated below is the rate applicable to the product when it is manufactured in countries with which the United States has Normal Trade Relations. The applicable subheading for the lidding film, item 0310LF, will be 3920.62.0090, Harmonized Tariff Schedule of the United States (HTSUS), 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 poly(ethylene terephthalate)…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