The tariff classification of ethylene vinyl acetate film from China
Issued August 9, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3920.10.0000
Headings: 3920
Product description
The ethylene vinyl acetate (EVA) film is a copolymer film in which the ethylene predominates by weight. The film will be used for encapsulating solar cells. You suggest classification in subheading 3901.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ethylene-vinyl acetate copolymers in primary forms. Legal note 6 to chapter 39 of the HTSUS states that in headings 3901 to 3914, the expression “primary forms” applies only to the following forms: (a) liquids and pastes, including dispersions and solutions, and (b) blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms. The product at issue is in the form of film, which is not a primary form.
CBP rationale
The applicable subheading for the EVA film will be 3920.10.0000, 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
N115543 August 9, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Mr. Lars L. Hargens Nagase America Corporation 2880 Lakeside Drive, Suite 116 Santa Clara, CA 95054 RE: The tariff classification of ethylene vinyl acetate film from China Dear Mr. Hargens: In your letter dated July 15, 2010, you requested a tariff classification ruling. The ethylene vinyl acetate (EVA) film is a copolymer film in which the ethylene predominates by weight. The film will be used for encapsulating solar cells. You suggest classification in subheading 3901.30.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for ethylene-vinyl acetate copolymers in primary forms. Legal note 6 to chapter 39 of the HTSUS states that in headings 3901 to 3914, the expression “primary forms” applies only to the following forms: (a) liquids and pastes, including dispersions and solutions, and (b) blocks of irregular shape, lumps, powders, granules, flakes and similar bulk forms. The product at issue is in the form of film, which is not a primary form. The applicable subheading for the EVA film will be 3920.10.0000, 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
More rulings on the same tariff codes
The tariff classification of printed and unprinted film from Columbia
The tariff classification of printed and unprinted film from Columbia
The tariff classification of printed polyethylene film from France
The tariff classification of polyethylene film from Canada
The tariff classification of dust control kit from China
The tariff classification of a polyethylene vinyl acetate (PEVA) tablecloth from China
The tariff classification of a polyethylene tablecloth from China
The tariff classification of Plastic Sheeting from Korea
The tariff classification of hoop houses from China
The tariff classification of plastic sheeting from the United Kingdom
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →