The tariff classification of PETG polyester sheet fromJapan.

NY 875217 June 29, 1992 CLA-2-39:S:N:N3G:221 875217 CATEGORY: Classification TARIFF NO.: 3920.69.0000 Mr. Robert H. Lanz Lustro Plastics Co. P.O. Box 800877 Santa Clarita, CA 91380-0877 RE: The tariff classification of PETG polyester sheet from Japan. Dear Mr. Lanz: In your letter dated May 29, 1992, you requested a tariff classification ruling. Your company manufactures PETG copolyester transparent plastics material in the United States. You intend to ship rolls of this material to Japan where a semi-transparent electro- conductive coating will be applied to both surfaces. This coating is designed to give the sheet static dissipative properties to make it more suitable for use in thermoformed packaging for low voltage electronic circuits and components, protecting the components from accidental electro-static discharge. After the coating is applied the material will be reimported. The operations performed on the rolls of plastics in Japan do not qualify for any partial duty exemptions, and the returned rolls will be dutiable on their full value when reimported into the United States. The applicable subheading for the PETG polyester sheet will be 3920.69.0000, 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 other polyesters. 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. Sincerely, Jean F. Maguire Area Director New York Seaport