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NY K84976

May 6, 2004
CLA-2-39:RR:NC:SP:221 K84976


TARIFF NO.: 3920.20.0000

Ms. Catherine M. Carney
The Hipage Company, Inc.
227 East Plume Street
Norfolk, VA 23510

RE: The tariff classification of polypropylene synthetic paper from Japan.

Dear Ms. Carney:

In your letter dated March 31, 2004, on behalf of Yupo Corporation of America, you requested a tariff classification ruling.

The samples submitted with your letter are described as synthetic printing papers. They consist of multi-layered biaxially oriented polypropylene (BOPP) sheets. The samples are white and opaque, and are designed for printing, especially for the manufacture of labels. The film’s whiteness, opacity and printability are achieved through the use of inorganic fillers. The material is available on rolls or as stock size sheets.

You suggest classification in subheading 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other sheet and film, of plastics, reinforced or similarly combined with other materials. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTS at the international level. The Explanatory Notes to heading 3920 explain that when distinguishing between sheet of 3920 and sheet of 3921, “similarly combined” must be combinations of plastics with materials, other than plastics, which enhance the strength of the plastic material, such as embedded metal mesh and woven glass fabric, mineral fibers, whiskers and filaments. The Notes direct that products made out of plastics compounded with fillers in the form of powders, granules, spheres or flakes are classified in heading 3920. The instant polypropylene sheets are considered to be compounded with the inorganic fillers and not “similarly combined” with them in the same sense as a reinforcement layer or substrate. .
The applicable subheading for the biaxially oriented polypropylene printing sheets will be 3920.20.0000, 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 materialsof polymers of propylene. The rate of duty will be 4.2 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 646-733-3023.


Robert B. Swierupski

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