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The tariff classification of heat shrinkable lay-flat tubing and bags from Japan
Issued January 2, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N260306 (January 2, 2015)
Tariff classification
HTS codes: 3917.32.0020, 3923.21.0095
Product description
The film comprising the products is composed of multiple layers of coextruded material. The layers include polyethylene terephthalate, polyamide, ethylene vinyl alcohol and polyethylene. You indicated in email correspondence that the polyethylene predominates by weight. The casing is available in the form of lay-flat tubing as well as in the form of bags made from the tubing. Both forms are used for enclosing cold meats or cheeses to preserve their freshness during transport and storage. The flattened tubing measures 230 mm in width by 1460 mm in length. The bags measure 430 mm in length. After importation the bags will be filled with meats or cheeses, the open end will be sealed, and the bags will be heat-shrunk.
CBP rationale
The applicable subheading for the ML40 casings, when in imported in the form of lay-flat tubing, will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor…of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings…of polyethylene. The applicable subheading for the ML40 casings, when imported in the form of bags, will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…other: other.
Full text
N260306 January 2, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3917.32.0020; 3923.21.0095 Mr. John M. Peterson Ms. Maria E. Celis Neville Peterson LLP One Exchange Plaza 55 Broadway, Suite 2602 New York, NY 10006 RE: The tariff classification of heat shrinkable lay-flat tubing and bags from Japan Dear Mr. Peterson and Ms. Celis: In your letter dated December 9, 2014, on behalf of Kureha America, LLC, you requested a tariff classification ruling. The two samples provided with your request are identified as ML40 shrinkable plastic film casings. The film comprising the products is composed of multiple layers of coextruded material. The layers include polyethylene terephthalate, polyamide, ethylene vinyl alcohol and polyethylene. You indicated in email correspondence that the polyethylene predominates by weight. The casing is available in the form of lay-flat tubing as well as in the form of bags made from the tubing. Both forms are used for enclosing cold meats or cheeses to preserve their freshness during transport and storage. The flattened tubing measures 230 mm in width by 1460 mm in length. The bags measure 430 mm in length. After importation the bags will be filled with meats or cheeses, the open end will be sealed, and the bags will be heat-shrunk. The applicable subheading for the ML40 casings, when in imported in the form of lay-flat tubing, will be 3917.32.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor…of plastics: other tubes, pipes and hoses: other, not reinforced or otherwise combined with other materials, without fittings…of polyethylene. The rate of duty will be 3.1 percent ad valorem. The applicable subheading for the ML40 casings, when imported in the form of bags, will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…sacks and bags (including cones): of polymers of ethylene…other: other. The rate of duty will be 3 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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