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NY 867996


November 4, 1991

CLA-2-39:S:N:N3G:221 867996

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.19.0000

Mr. Shunji Hata
Izumi America, Inc.
420 Lexington Avenue
Suite 2728
New York, NY 10170

RE: The tariff classification of microcellular polyester film from Japan.

Dear Mr. Hata:

In your letter dated October 3, 1991, you requested a tariff classification ruling.

Samples of the film (Style numbers 50 and 75) were submitted with your letter. Laboratory analysis reveals that the film is composed of polyethylene terephthalate. In addition the analysis confirms that the film is of microcellular construction, and has a coating of polyurethane approximately .01 millimeter in thickness.

The applicable subheading for the microcellular polyethylene terephthalate film will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular, of other plastics. The rate of duty will be 6.6 percent ad valorem.

Imports of polyethylene terephthalate film, sheet and strip from Japan are subject to antidumping duty margins, unless they have had at least one of their surfaces modified by the application of a performance-enhancing resinous or inorganic layer more than 0.00001 inch thick. You have not indicated the role of the polyurethane coating, and we cannot determine if it is a performance-enhancing layer. If you desire a scope determination on the applicability of antidumping duties to your product, you may write directly to the Department of Commerce, Office of Compliance, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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