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NY 871969




March 26, 1992

CLA-2-39:S:N:N3G:221 871969

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.10.20; 3919.90.50; 3920.20.0000; 4911.99.8000; 5404.90.0000; 3920.62.0000

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
Pembina, North Dakota 58271

RE: The tariff classification of plastic film, tape and tabbing material from Canada.

Dear Mr. Jerome:

In your letter dated February 26, 1992, on behalf of KT Industries Ltd, Canada, you requested a tariff classification ruling.

The plastic film will be imported in various ways. The base material will be either polyethylene terephthalate (PET) polyester or polypropylene. The slit widths will range from 1.52 mm to 15 mm, and the mill roll widths for further slitting will range from 158.7 mm to 914.4 mm. The tear tape will be either clear, colored or printed. The adhesive could cover the full size of the tape or just a narrow strip down the center. The tape will also be imported without adhesives. Samples of non- adhesive tape were provided, but not samples of the adhesive tape. It is noted that you refer to the tape as "pressure sensitive." Pressure sensitive tape is considered to be "self- adhesive" for purposes of classification if at room temperature, without wetting or other addition, it is permanently tacky on one or both sides, and firmly adheres to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure. Classification will also depend upon various other factors, such as the type of polymer of the base film, the width of the film, and the presence of printing. Film that is merely colored is not considered to be printed. The classification of printed film that is not self-adhesive depends on whether the printing in incidental to the primary purpose of the film. The samples submitted with your request will be used to make printed labels, and therefore the printing on these articles is not incidental.

The applicable subheading for the polypropylene and polyester self- adhesive film (whether or not printed) that is over 5 mm but not over 20 cm in width will be 3919.10.20, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...in rolls of a width not exceeding 20 cm, other. The rate of duty will be 5.8 percent ad valorem. (FTA rate: 3.4 percent ad valorem)

The applicable subheading for the polypropylene and polyester self- adhesive film (whether or not printed) that is over 20 cm in width will be 3919.90.50, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls, other. The rate of duty will be 5.8 percent ad valorem. (FTA rate: 3.4 percent ad valorem).

The applicable subheading for the polypropylene film that is over 5 mm in width, that is not self-adhesive, and that is not printed, will be 3920.20.0000, HTS, 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 polymers of propylene. The rate of duty will be 4.2 percent ad valorem. (FTA rate: 2.5 percent ad valorem).

The applicable subheading for the polypropylene and polyester film that is not over 5 mm in width and is not printed will be 5404.90.0000, HTS, which provides for strip and the like of synthetic textile materials of an apparent width not exceeding 5 mm, other. The rate of duty will be 5.1 percent ad valorem. (FTA rate: 3 percent ad valorem).

The applicable subheading for polyester and polypropylene film that is printed and not self-adhesive, and polyester and polypropylene film that is printed and self-adhesive but not over 5 mm in width, provided that all the foregoing film is used for making printed labels, will be 4911.99.8000, HTS, which provides for other printed matter, including printed pictures and photographs, other. The rate of duty will be 4.9 percent ad valorem. (FTA rate 0.9 percent ad valorem).

The applicable subheading for PET film that is not self- adhesive, not over 5 mm in width, and not printed is 3920.62.0000, HTS, 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem. (FTA rate: Free of duty) .

The second class of merchandise is made up of waterblocking yarns. We will respond to this in a separate letter.

The third class of merchandise consists of fullcoat tabbing material, attached tabbing material and loose tab material. Samples were provided. The fullcoat tabbing material is composed of a base layer of polyester film laminated to a layer of a copolymer of ethylene and acrylic acid (EAA). It is composed of 65 percent polyester and 35 percent EAA. Slit widths will range from 25.4 mm to 50.8 mm. Mill rolls will be imported in widths up to 914.4 mm.

The attached tab material is composed of a base film of polyester (85 percent) with a strip of EAA (15 percent) along the side. It will be imported in slit widths ranging from 25.4 to 50.8 mm.

The loose tab material is composed of a base film of polyester (90 percent) with a strip of heat bondable polyester (10 percent) along the edge.

The polyester used in the above three types of film is PET. All three types of film will be used to make tabs for file folders.

The applicable subheading for the attached fullcoat tabbing material, the attached tab material and the loose tab material will be 3920.62.0000, HTS, 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem. (FTA rate: Free of duty).

Goods which have originated in the territory of Canada will be entitled to the rates of duty shown in parentheses under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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