CBP Ruling N058945 — The tariff classification of hologram film from China.

Tariff classification

Headings: 3920

Product description

According to the information that you submitted, the product consists of polyethylene terephthalate (PET) film with an acrylic coating measuring 2 microns in thickness. This coated film is embossed or etched with a holographic pattern. Zinc sulfide is then applied in a metallization chamber, filling in the embossing grooves with the same refractive index as the embossed groove. After importation your customer will extrusion coat ethylene vinyl acetate (EVA) onto the hologram film. The zinc sulfide prevents the EVA from filling in the embossed grooves and obliterating the holograms. The film and holographic designs are transparent so that the product is suitable for applications, such as credit cards, passports and drivers’ licenses, in which print must be seen through the film.

CBP rationale

The applicable subheading for the HRI hologram film 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of poly(ethylene terephthalate)…other.

Full text

N058945 May 26, 2009 CLA-2-39:OT:RR:NC:4:421 CATEGORY: Classification TARIFF NO.: 3920.62.0090 Mr. Anthony Cuschieri International Packaging Films, Inc. 1092 Blanch Avenue Norwood, NJ 07648 RE: The tariff classification of hologram film from China. Dear Mr. Cuschieri: In your undated letter, which was received in this office on April 29, 2009, you requested a tariff classification ruling. The sample provided with your letter is described as high refractive index (HRI) hologram film. According to the information that you submitted, the product consists of polyethylene terephthalate (PET) film with an acrylic coating measuring 2 microns in thickness. This coated film is embossed or etched with a holographic pattern. Zinc sulfide is then applied in a metallization chamber, filling in the embossing grooves with the same refractive index as the embossed groove. After importation your customer will extrusion coat ethylene vinyl acetate (EVA) onto the hologram film. The zinc sulfide prevents the EVA from filling in the embossed grooves and obliterating the holograms. The film and holographic designs are transparent so that the product is suitable for applications, such as credit cards, passports and drivers’ licenses, in which print must be seen through the film. The applicable subheading for the HRI hologram film 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: 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

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