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NY C85233




March 25, 1998

CLA-2-49:RR:NC:SP:234 C85233

CATEGORY: CLASSIFICATION

TARIFF NO.: 4908.90.0000

Mr. Martin Zima
Kintetsu World Express (U.S.A.), Inc.
711 Glasgow Avenue
Inglewood, CA 90301

RE: The tariff classification of printed transfer films from Japan.

Dear Mr. Zima:

In your letter dated February 28, 1998, on behalf of your client, DNP America, Inc. (Torrance, CA), you requested a tariff classification ruling.

A sample of the merchandise in question, identified as "3D Transfer Film," was submitted and will be retained for reference. It is a sheet of transparent polyvinyl-chloride plastic film, approximately 0.10 mm thick, which has been printed on one side with a wood-grain image. It is intended to be pressed (by membrane-press machine or other thermo-transfer machine) against a three-dimensional substrate, such as a fiberboard molding, to be decorated for use in the production of furniture, cabinetry or the like. This process will result in the wood-grain image being transferred to the substrate. The plastic film, stripped of its image, can then be discarded.

You state that the printed transfer films will have a thickness of either 0.08 mm or 0.10 mm, and will be imported in rolls having a width between 50 and 62 inches, and a length of 500 to 2000 yards.

The applicable subheading for the printed "3D Transfer Film" will be 4908.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for transfers (decalcomanias), other than vitrifiable. The rate of duty will be 9.2 cents per kilogram.

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 Carl Abramowitz at 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,

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