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 > 1993 NY Rulings > NY 874882 - NY 875341 > NY 875217

Previous Ruling Next Ruling
NY 875217

June 29, 1992

CLA-2-39:S:N:N3G:221 875217


TARIFF NO.: 3920.69.0000

Mr. Robert H. Lanz
Lustro Plastics Co.
P.O. Box 800877
Santa Clarita, CA 91380-0877

RE: The tariff classification of PETG polyester sheet from Japan.

Dear Mr. Lanz:

In your letter dated May 29, 1992, you requested a tariff classification ruling.

Your company manufactures PETG copolyester transparent plastics material in the United States. You intend to ship rolls of this material to Japan where a semi-transparent electro- conductive coating will be applied to both surfaces. This coating is designed to give the sheet static dissipative properties to make it more suitable for use in thermoformed packaging for low voltage electronic circuits and components, protecting the components from accidental electro-static discharge. After the coating is applied the material will be reimported.

The operations performed on the rolls of plastics in Japan do not qualify for any partial duty exemptions, and the returned rolls will be dutiable on their full value when reimported into the United States.

The applicable subheading for the PETG polyester sheet will be 3920.69.0000, 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 other polyesters. The rate of duty will be 4.2 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

Previous Ruling Next Ruling

See also: