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NY 802111

October 3, 1994

CLA-2-39:S:N:N6:221 802111


TARIFF NO.: 3926.90.9590

Mr. Stephen J. Leahy
Leahy & Ward
63 Commercial Wharf
Boston, MA 02110

RE: The tariff classification of overhead transparencies from the Netherlands.

Dear Mr. Leahy:

In your letter dated September 7, 1994, on behalf of Arkwright Inc., you requested a tariff classification ruling.

The product is described as overhead transparency Data View ink jet film, stock no. 334-23. The sample is a sheet of polyethylene terephthalate film, measuring approximately 8 1/4 by 11 5/8 inches. The upper right hand corner has been rounded to identify the rougher matte side of the transparency.

You suggest classification in subheading 3920.62.00, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters...of polyethylene terephthalate.

Legal note 10 to Chapter 39 of the HTS states that the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip...uncut or cut into rectangles (including squares) but not further worked..." The Explanatory Notes to the Harmonized System constitute the official interpretation of the scope and content of the tariff at the international level. The Explanatory Notes to heading 3920 further state that "Plates, sheets, etc, whether or not surface worked (including squares and other rectangles cut therefrom), with ground edges, drilled, milled, hemmed, twisted, framed or otherwise worked or cut into shapes other than rectangular (including square) are generally classified as articles of headings 39.18, 39.19 or 39.22 to 39.26."
The corner of one end of each transparency has been rounded. This processing is a further working of the sheet which precludes it from classification as rectangular sheet of heading 3920, HTS.

The applicable subheading for the overhead transparencies with rounded edges will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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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