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The tariff classification of polyurethane sheet with glitter from Korea
Issued March 8, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N238505 (March 8, 2013)
Tariff classification
HTS codes: 3920.99.2000
Headings: 3920
Product description
The product is identified as “Radiance” material, which consists of an underlying plastic sheet that is covered with polyethylene terephthalate (PET) glitter. The underlying sheet is composed of 60% polyurethane, 30% methyl ethyl ketone and 10% copolyester. The glitter coated material is designed to be applied to a fabric or other substrate through heat. It will be imported in rolls in widths of 40 inches.
CBP rationale
The applicable subheading for the Radiance polyurethane sheet with glitter will be 3920.99.2000, 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 other plastics: film, strip and sheets, all the foregoing which are flexible: other.
Full text
N238505 March 8, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.99.2000 Mr. Harry Gonnelly Import Commodity Group Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of polyurethane sheet with glitter from Korea Dear Mr. Gonnelly: In your letter dated February 12, 2013, on behalf of Nipkow & Kobelt, Inc., you requested a tariff classification ruling. A sample was provided with your letter and is being returned as you requested. The product is identified as “Radiance” material, which consists of an underlying plastic sheet that is covered with polyethylene terephthalate (PET) glitter. The underlying sheet is composed of 60% polyurethane, 30% methyl ethyl ketone and 10% copolyester. The glitter coated material is designed to be applied to a fabric or other substrate through heat. It will be imported in rolls in widths of 40 inches. The applicable subheading for the Radiance polyurethane sheet with glitter will be 3920.99.2000, 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 other plastics: film, strip and sheets, all the foregoing which are flexible: 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, Thomas J. Russo Director National Commodity Specialist Division
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