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NY F80651

December 15, 1999

CLA-2-39:RR:NC:SP:221 F80651


TARIFF NO.: 3920.62.0000

Mr. Scott D. Johnson
572 South Fifth Street, Suite 2
P.O. Box 155
Pembina, North Dakota 58271

RE: The tariff classification of polyethylene terephthalate (PET) film from Canada.

Dear Mr. Johnson:

In your letter dated December 2, 1999, on behalf of K.T. Industries Ltd., you requested a tariff classification ruling.

Samples were provided with your letter. The film is composed of two or three layers of PET film laminated together. In its imported condition, the film is rectangular and not advanced beyond surface processing. You suggest classification in heading 3921 instead of heading 3920, because the film is laminated. However, the laminated film of heading 3921 refers to plastic film that has been laminated with a material other than plastics. Plastic film laminated to another plastic film remains in heading 3920.

The applicable subheading for the PET film will be 3920.62.0000, 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 polyethylene terephthalate. The rate of duty will be 4.2 percent ad valorem. The rate of duty will remain unchanged in 2000.

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 212-637-7034.


Robert B. Swierupski

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