The tariff classification of printed microporous polyethylene film from Turkey

N344848 January 14, 2025 CLA-2-39:OT:RR:NC:N:5:137 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Kasim Gunenc Gulsan Sentetik Dokuma Sanayi Ve Ticaret A.S. Baspinar (Organize) OSB Mahallesi, OSB 1. Bolge 83102 NOLU CAD. NO:16Gaziantep 27620Turkey RE:  The tariff classification of printed microporous polyethylene film from Turkey Dear Mr. Gunenc: In your letter dated December 27, 2024, you requested a tariff classification ruling. The product under consideration is a microporous polyethylene film. Polyethylene pellets, calcium carbonate, and other additives are mixed together and extruded into a film. The film then undergoes mechanical stretching which causes the calcium carbonate to form microscopic pores within the film. The film is then printed with various diaper designs. The film will be imported in a thickness of 17-20 microns on rolls. After importation, it will be used as the outer layer of disposable diapers. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The General Explanatory Note for Chapter 39 defines Cellular plastics: Cellular plastics are plastics having many cells, either open, closed or both), dispersed throughout their mass. They include foam plastics, expanded plastic and microporous and microcellular plastics. The applicable subheading for the microporous polyethylene film 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: other plastics. The rate of duty will be 6.5 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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