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NY B84185

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April 21, 1997

CLA-2-39:RR:NC:2:221 B84185

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000; 3920.51.1000; 3920.59.1000

Mr. Leo Jeffries
Kintetsu Intermodal (U.S.A.), Inc.
1035 Watson Center Road
Carson, CA 90745

RE: The tariff classification of plastic film from Japan.

Dear Mr. Jeffries:

In your letter dated April 4, 1997, you requested a tariff classification ruling.

A sample of the plastic film was included with your letter. The film is said to be composed of a layer of polyvinyl chloride (PVC) laminated to a layer of acrylic film. The film will be imported in rolls of 50 inches in width. The lengths will be up to 1500 meters. A breakdown showing the respective weights of the PVC layer and the acrylic layer was not provided. The classification depends in part upon the type of polymer which predominates by weight.

The applicable subheading for the film, when the PVC layer predominates by weight over the acrylic layer, 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 film, when the acrylic layer predominates by weight over the PVC layer, and the acrylic layer is composed of polymethyl methacrylate, will be 3920.51.1000, 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 acrylic polymers, of polymethyl methacrylate: flexible. The rate of duty will be 6 percent ad valorem. The applicable subheading for the film, when the acrylic layer predominates by weight over the PVC layer, and the acrylic layer is composed of an acrylic polymer other than polymethyl methacrylate, will be 3920.59.1000, 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 acrylic polymers, other, other. The rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Joan Mazzola at 212-466-5580.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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See also:

• Tariff No.: 3920.42.50 - Nonadhesive plates, sheets, film, foil, strip, noncellular, not combined w/ other materials, of polymers of vinyl chloride, flexible, nesoi
• Tariff No.: 3920.51.10 - Nonadhesive plates, sheets, film, foil and strip, noncellular, not combined with other materials, of polymethyl methacrylate, flexible
• Tariff No.: 3920.59.10 - Nonadhesive plates, sheets, film, foil and strip, noncellular, not combined with other materials, of acrylic polymers, flexible, nesoi