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NY C86300

April 23, 1998

CLA-2-39:RR:NC:SP:221 C86300


TARIFF NO.: 3921.19.0000

Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of "Celgard 2400" microporous flat sheet membrane.

Dear Ms. Haupt:

In your letter dated April 3, 1998, on behalf of Celgard, you requested a tariff classification ruling.

A sample and descriptive literature of the Celgard 2400 microporous flat sheet membrane were included with your letter. The membrane is said to be composed of polypropylene and polyethylene resins. The membrane will be imported in widths from 7/16 inch to 33 inches and lengths from 1,315 feet to 1,600 meters. The membrane will be used as a filter in barrier type applications.

You suggest classification in heading 3926, which provides for other articles of plastics. The membrane, however, is more specifically provided for in heading 3921, which provides for sheets of cellular plastics. Although you claim that the membrane has been advanced beyond sheet, you do not specify how it was advanced. The sample and descriptive literature indicate that the membrane is simply a sheet of plastics.

The applicable subheading for the microporous flat sheet membrane will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, cellular, other. The rate of duty will be 6.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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