United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N020477 - NY N020587 > NY N020534

Previous Ruling Next Ruling
NY N020534




December 21, 2007

CLA-2-39:OT:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3921.90.1950; 3926.90.9980

Ms. Rosa Lopes
Chemica US Corp.
3495 Piedmont Road
Bldg. 11, Suite 510
Atlanta, GA 30305

RE: The tariff classification of heat transfer sheets from France.

Dear Ms. Lopes:

In your undated letter, which was received in this office on December 4, 2007, you requested a tariff classification ruling.

Your request lists 14 categories of products. The products are sheets made of plastics or textile flocked plastics. They are shipped on rolls, generally 15 inches in width by 22 yards in length. The sheets are used to create transfers that can be heat set onto fabrics. The images are prepared on a computer, cut to shape and then transferred to the material or garment with a heat press.

Samples were included with your request. The sample identified as Perfothan is described as heat transfer plotter film for fabrics. It consists of a sheet of plastics with a pattern of small perforated holes throughout the entire surface. The Perfothan is protected with a peel-off plastic backing sheet.

The sample identified as Upperflok is described as heat transfer plotter flock for fabrics. It consists of a sheet of plastics with textile flock blown onto one surface. The sheet is protected with a peel-off plastic backing sheet.

The sample identified as 1950 Flokprint consists of a sheet of plastics with textile flock blown onto one surface. The sheet is protected with a peel-off plastic-coated paper backing sheet. Flokprint is listed as an example of printable flock sheets.

The applicable subheading for the Perfothan perforated sheet will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Upperflok flocked plastic sheet and the Flokprint flocked plastic sheet will be 3921.90.1950, HTSUS, which provides for other plates, sheets, sheet, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the remaining sheets. It appears that all of these products consist of a sheet that forms the actual heat transfer backed with a protective sheet that will be peeled off and discarded after the transfer is printed and cut. Your request must clearly indicate, for each style for which you are requesting a ruling, a separate identification for the sheet that will form the transfer and for the protective sheet that will be discarded. You must identify the polymers comprising the transfer sheet. For transfer sheets made of vinyl, you must indicate the percentage of plasticizers in the vinyl formulation. It is not necessary to provide this information for vinyl used as a backing sheet. For transfer sheets made of polyester, you must indicate whether the polyester is polyethylene terephthalate (PET) or other polyester. If other than PET you must indicate whether the polyester is saturated or unsaturated. For all polyester sheets, including PET, you must indicate if the sheet is metallized or not. It is not necessary to provide this information for any polyester sheet that constitutes the protective backing that will be discarded.

Most of the categories in the chart submitted with your request list three components. For example, Firstmark is described as co-polyester glue foil, vinyl foil, polyester foil. Hotmark Reflex is described as co-polyester glue foil, polyurethane foil with reflective glass, polyester foil. Darklite is described as co-polyester glue foil, polyurethane foil with photoluminescent particles, polyester foil. You must identify which components constitute the transfer sheet and which constitute the backing sheet. When the transfer sheet is a copolymer or polymer blend, you must provide a breakdown by weight for each polymer or copolymer. When the transfer sheet itself (not including its peel-off backing) is a laminate of two plastic sheets, you must identify each layer and provide a breakdown by weight for each layer.

Explain the component in the Hotmark Reflex and Allmark Reflex styles that is identified as polyurethane foil with reflective glass. The sample from this group does not appear to contain glass. Does it contain glass grains or ballotini? What are the photoluminescent particles in Darklite?

All of the products list a glue foil as one component, though the sheets do not appear to be pressure sensitive or to have an adhesive layer. Please explain the glue foil component. Is there an applied adhesive that is heat activated or water activated?

When this information is available, you may wish to consider resubmission of your request. Each request is limited to no more than five items. The samples submitted with your request will be retained for 90 days pending your follow-up request. If you decide to resubmit your request, please include a copy of your original request and a copy of this letter.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: