The tariff classification of polyethylene microporous sheets from China

N328605 April 4, 2023 CLA-2-39:OT:RR:NC:N:1:137 CATEGORY: Classification TARIFF NO.: 3921.19.0000, 9903.88.02 Young Bin Oh Individual 28, Nonhyeon-ro 85-gil, Gangnam-gu, Republic of KoreaSeoul 06236South Korea RE: The tariff classification of polyethylene microporous sheets from China Dear Mr. Oh: In your letter dated October 5, 2022, you requested a tariff classification ruling. Samples were submitted and sent for laboratory analysis. Item 1, “PE Film” is described as a thin microporous sheet of polyethylene film.  The film is used as a lithium-ion battery separator. Its purpose is to physically block direct contact between the anode and cathode in the lithium-ion battery. It is a secondary battery component that prevents fire and explosion. It will be imported on a roll. Item 2, “Coated PE film” is described as a thin microporous sheet of polyethylene film. The film is coated with boehmite, a mixture of aluminum oxide hydroxide and binder. The film is used as a lithium-ion battery separator. Its purpose is to physically block direct contact between the anode and cathode in the lithium-ion battery. It is a secondary battery component that prevents fire and explosion. The presence of the coating is said to improve thermal stability and wettability. It will be imported on a roll. CBP Laboratory Report NY20221340 confirms that both samples are microporous sheets of polyethylene film. It further indicates that the sample labeled as “Coated PE Film” is coated with the boehmite. The applicable subheading for the microporous polyethylene sheets will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip: of plastics: cellular: of other plastics.  The general rate of duty will be 6.5 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3921.19.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 3921.19.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division