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N044075 N0 Ruling Active

The tariff classification of EVA film from China.

Issued November 26, 2008 by U.S. Customs and Border Protection.

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N0 N044075 (November 26, 2008)

Tariff classification

HTS codes: 3920.10.0000

Headings: 3920

Product description

The ethylene vinyl acetate (EVA) film is a compact copolymer film composed of 70 percent ethylene and 30 percent vinyl acetate. The EVA film is embossed. It will be imported in rolls 1.1 meters in width and will be used to bond 2 sheets of glass together in the manufacture of solar panels.

CBP rationale

The applicable subheading for the EVA film will be 3920.10.0000, 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 polymers of ethylene.

Full text

N044075 November 26, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Ms. Evelyn Edwards Texmac Inc. 3001 Stafford Drive Charlotte, NC 28266-8128 RE: The tariff classification of EVA film from China. Dear Ms. Edwards: In your letter dated November 6, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The ethylene vinyl acetate (EVA) film is a compact copolymer film composed of 70 percent ethylene and 30 percent vinyl acetate. The EVA film is embossed. It will be imported in rolls 1.1 meters in width and will be used to bond 2 sheets of glass together in the manufacture of solar panels. The applicable subheading for the EVA film will be 3920.10.0000, 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 polymers of ethylene. 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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