U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
3920.10.0000
$151.7M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
33 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-05 · Updates monthly
The tariff classification of plastic film from Korea.
NY 878396 September 24, 1992 CLA-2-39:S:N:N3D:221 878396 CATEGORY: Classification TARIFF NO.: 3920.10.0000; 3920.62.0000 Mr. Roger J. Kuhns Avant Incorporated One Avant Way W. Concord, MA 01742 RE: The tariff classification of plastic film from Korea. Dear Mr. Kuhns: In your letter dated September 10, 1992, you requested a tariff classification ruling. Samples of four types of plastic film were included with your request. All consist of a layer of polyethylene terephthalate (PET) laminated to a layer of polyethylene. The film will be imported on 3 inch fiber core rolls, and will measure approximately 2 to 3 feet in length and 4 to 11 inches in width. Classification will depend on the polymer which predominates by weight. The applicable subheading for the film when in chief weight of the polyethylene will be 3920.10.0000, 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 polymers of ethylene. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the film when in chief weight of the PET will be 3920.62.0000, 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. 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