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HQ 087839

November 26, 1990

CLA-2 CO:R:C:G 087839 CMS


TARIFF NO.: 3919.10.20

Mr. Ronald Jacobsen
Import Manager
Yusen Air & Sea Service Inc.
P.O. Box 66280
Chicago, IL 60666

RE: Polyester Film Lifters; Magnetic Floppy Discs, Parts; Recorded And Unrecorded Media

Dear Mr. Jacobsen,

Your request dated July 10, 1990, on behalf of Kitano Corporation for a classification ruling on certain polyester film lifters has been forwarded by the Regional Commissioner of Customs, New York to Customs Headquarters for a reply. Our ruling follows.


The importer describes the merchandise as "[l]ifter, of polyester film". The lifters consist of flat rectangular sections of polyester film approximately 1 1/16" long and 11/16" wide. A 1/4" wide rectangular section on one edge of the lifters has an adhesive material on one side. The two corners of the adhesive edges of the film lifters are tapered. The lifters are imported on rolls of perforated paper backing.

The lifters are used as parts of magnetic floppy disc units. After importation the adhesive edges of the lifters are affixed to the inside of disc "clamshell" housings. The film "lifts" the magnetic media within the clamshell housings and keeps it from rubbing against the disc housing inner lining.


Is the merchandise classified as self-adhesive film and other flat shapes of plastics in Heading 3919, or as other articles of plastic in Heading 3926?


Heading 3919 in pertinent part describes self-adhesive film and other flat shapes of plastics. Chapter 39 Note 2(o) provides that Chapter 39 does not cover articles of Section XVI. The film lifters are principally used as parts of the magnetic floppy disc units which are classified as prepared unrecorded or recorded media in Headings 8523 or 8524. Headings 8523 and 8524 are Section XVI headings.

However, Headings 8523 and 8524 do not contain subheadings for parts of prepared media. Further, there is no general "basket" provision in Section XVI which covers non-electrical parts of Heading 8523 and Heading 8524 goods. (Although the magnetic media is usually used with automatic data processing machines, the film lifters cannot be classified as parts of automatic data processing machines in Heading 8473; the goods in which the film lifters are installed are not automatic data processing machines, but are described eo nomine as prepared media in Headings 8523 and 8524.)

The film lifters are not Section XVI articles and are not excluded from Chapter 39 by virtue of Chapter 39 Note 2(o).

The Explanatory Notes to Heading 3919, p.571 provides:

This heading covers all self-adhesive flat shapes of plastics, whether or not in rolls, other than floor, wall or ceiling coverings of heading 39.18. The heading is, however, limited to flat shapes which are pressure- sensitive, i.e., which at room temperature, without wetting or other addition, are permanently tacky (one or both sides) and which firmly adhere to a variety of dissimilar surfaces upon mere contact, without the need for more than finger or hand pressure.

Neither the Heading 3919 article description nor the Explanatory Notes to Heading 3919 provide that all Heading 3919 articles must be adhesive on one entire side. The adhesive strips on the film lifters under consideration meet the criteria provided in the Explanatory Notes to Heading 3919. Further, the adhesive strip is integral to the functioning of the film lifters under consideration; the adhesive portion of the film attaches to the disc housing and anchors the portion of the film that "lifts" the magnetic media. The film lifters are described in Heading 3919 as self-adhesive film of plastics.

The film lifters are imported on rolls of perforated paper backing. The essential character of the film and paper composite good is imparted by the film, which is the article which is actually installed in magnetic floppy discs.

Although the paper backing is imported in rolls, the film lifters are flat rectangular sections of film. Thus, the merchandise is not classified as self-adhesive film in rolls in subheading 3919.10.20. The polyester film lifters and paper backing are classified as other self-adhesive film of plastic in 3919.90.50, HTSUSA.


The polyester film lifters and paper backing are classified as other self-adhesive film of plastic in 3919.90.50, HTSUSA.


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