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NY 864132

July 1, 1991

CLA-2-39:S:N:N3G:221 864132


TARIFF NO.: 3920.73.0000; 4823.90.6500

Mr. Alan E. Edmonds
Yusen Air & Sea Service (USA) Inc.
215 Bremen Street
East Boston, MA 02128

RE: The tariff classification of cellulose acetate foil from Germany and tape from Ireland.

Dear Mr. Edmonds:

In your letter dated June 4, 1991, on behalf of Source Two, Inc., you requested a tariff classification ruling.

A sample of the cellulose acetate foil was submitted with your request. It is approximately 2 7/8 inches in width and 0.03 mm in thickness. The cellulose acetate foil will be used to hold and protect photographic film negatives.

The tape will be imported in rolls of various widths ranging from 12 to 25 mm. The tape is composed of a layer of nylon bonded to a layer of paper. The paper has a greater thickness than the nylon. The tape is used to seal together pieces of photographic film. The tape is not pressure sensitive, but requires the addition of heat to create the seal.

The applicable subheading for the cellulose acetate film will be 3920.73.0000, 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 cellulose acetate. The rate of duty will be 2.9 percent ad valorem.

The applicable subheading for the tape will be 4823.90.6500, HTS, which provides for other articles of coated paper or paperboard, other. The rate of duty will be 5.6 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.


Jean F. Maguire
Area Director

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