The tariff classification of biodegradable mulch film from Italy

N126078 October 29, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.69.0000; 3926.90.9980; 9817.00.50 Mr. Rick Dumas UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of biodegradable mulch film from Italy Dear Mr. Dumas: In your letter dated September 27, 2010, on behalf of Dubois Agrinovation Inc., Canada, you requested a tariff classification ruling. The sample provided with your letter is identified as Bio-Telo mulch film. The product is described as biodegradable film based on corn starch and polycaprolactone, a saturated polyester. The mulch film will be imported in rolls and is used in agricultural applications to eliminate weeds, increase soil temperature, facilitate rapid root growth, prevent erosion, and protect fruits and vegetables from direct contact with the ground. According to the descriptive literature submitted with your request, the film can be micro-perforated at the factory. As you requested, the sample will be returned. The applicable subheading for polyester based Bio-Telo mulch film that has not been perforated or otherwise further worked will be 3920.69.0000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of other polyesters. The general rate of duty will be 4.2 percent ad valorem. The applicable subheading for Bio-Telo mulch film that has been further worked with micro- perforations will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTSUS. The mulch film, whether or not perforated, is eligible for duty free treatment under subheading 9817.00.50, HTSUS, provided the actual use requirements of section 10.131-10.139, CBP Regulations [19 CFR 10.131-10.139] are satisfied. 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