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NY 888061

July 26, 1993

CLA-2-39:S:N:N6:221 888061


TARIFF NO.: 3920.61.0000; 3921.90.4090

Mr. Daniel E. Weil
Winter-Wolff International, Inc.
131 Jericho Turnpike
Jericho, NY 11753

RE: The tariff classification of polycarbonate and metallized film from Germany.

Dear Mr. Weil:

In your letter dated June 30, 1993, you requested a tariff classification ruling.

Two samples of polycarbonate film were submitted with your ruling request. The first sample is metallized and measures approximately 3/4 inch in width. The second sample is plain polycarbonate film approximately 5/8 inch in width. In some instances, these products are made from polycarbonate film of American origin that has been sent to Germany where it has been slit to width and placed on new rolls. The metallization is also done in Germany. You have asked whether any of the film qualifies for partial duty exemption.

Neither the plain nor the metallized film qualify for any exemptions of duty. The slitting and metallization of the film are too extensive to be considered alterations and do not qualify as assembly operations.

The applicable subheading for the plain polycarbonate film will be 3920.61.0000, 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 polycarbonates. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the metallized film will be 3921.90.4090, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, other, flexible. 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

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