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NY 878780




October 13, 1992

CLA-2-39:S:N:N3D:221 878780

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.41.0000; 3920.42.5000; 3920.10.0000; 3920.20.0000

Mr. Jonathan P. Beck
Kurz-Allen, Inc.
16 South Calvert Street
Suite 909
Baltimore, MD 21202

RE: The tariff classification of plastic film from Italy.

Dear Mr. Beck:

In your letter dated September 21, 1992, on behalf of Europack, Inc., you requested a tariff classification ruling.

Samples of various types of film were submitted with your request. The first sample is a polyvinyl chloride (PVC) film. Though you state that the modulus of elasticity is under 100,00 pounds per square inch (psi), based on the sample submitted with your letter, this office believes that the modulus of elasticity is greater than 100,000 pounds per square inch. When the merchandise is imported, the manufacturer should show the modulus of elasticity on the invoice. This information will be subject to verification. If the PVC film is actually PVC laminated to another plastic, that information should also be shown.

The other two sample films, named "Clearpack" and Clarphane 3," are polyolefin films composed of both polyethylene and polypropylene. The relative weights of the polyethylene and polypropylene were not included in your letter. The classification will depend upon which of these polymers predominates by weight.

You requested classification in subheading 3923.21.0090, the provision for articles for the packing or conveyance of goods. Though this film will be used for packaging, in its imported condition it is simply film, which is specifically provided for in the provisions shown below.

The applicable subheading for the PVC film, when the modulus of elasticity does not exceed 100,000 psi, will be 3920.42.5000, Harmonized Tariff Schedule of the United States (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 vinyl chloride, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the PVC film, when the modulus of elasticity exceeds 100,000 psi, will be 3920.41.0000, 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 vinyl chloride, rigid. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the polyolefin films, when the polyethylene predominates by weight, will be 3920.10.0000, 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 ethylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the polyolefin films, when the polypropylene predominates by weight, 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.

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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