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HQ 086200


June 12, 1990

CLA-2 CO:R:C:G 086200 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.99.2000

Mr. Bernard D. Liberati
Morris Friedman & Company
320 Walnut Street
Philadelphia, PA. 19106

RE: Modification of San Francisco Ruling Letter 844258 on Pulvitec Teflon Tape

Dear Mr. Liberati:

In San Francisco Ruling Letter (SFRL) 844258, dated August 18, 1989, you were provided with the tariff classification and rate of duty for Pulvitec Teflon Tape. We have examined that ruling and have determined that the tariff classification provided to you is incorrect.

In SFRL 844528, the tape was classified under subheading 3920.99.50, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), the provision 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, other. The duty rate for that subheading is 5.8 percent ad valorem.

Subheading 3920.99.50, however, applies to non-flexible film and strip (this is evident from the text of the tariff). A sample of this tape was recently requested from you and received at this office; examination reveals that it is flexible. Therefore the proper classification is under subheading 3920.99.2000, HTSUSA, 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, and dutiable at a rate of 4.2 percent ad valorem.

As is the case with the initial classification under subheading 3920.99.50, HTSUSA, goods which are classifiable under subheading 3920.99.20, HTSUSA, which are the products of Brazil, are entitled to duty free treatment under the Generalized System of Preferences upon compliance with all applicable regulations.

SFRL 844258, dated August 18, 1989, is modified accordingly.

Sincerely,

John Durant, Director

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