The tariff classification of polyethylene terephthalate (PET) sheet from Korea

N118838 September 10, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.62.0090 Mr. Tim Kingsley Peace International Corp. 831 Foster Avenue Bensenville, IL 60106 RE: The tariff classification of polyethylene terephthalate (PET) sheet from Korea Dear Mr. Kingsley: In your letter dated August 3, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The product, identified as PET 15 oz FR Opaque Ultra-Smooth Matte, is polyethylene terephthalate (PET) sheet for use in screen printing, digital printing and pressure sensitive lettering. The sheet is suitable for printing on one or two sides. You state that it meets the fire retardancy standard required by fire marshals for organized indoor events. The sheet will be imported on rolls, in lengths of 55 yards and in widths of 39 inches, 54 inches and 63 inches. The applicable subheading for the PET sheet 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 general rate of duty will be 4.2 percent ad valorem. Polyethylene terephthalate sheet from Korea may be subject to antidumping (AD) duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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