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B876401997-07-30New YorkClassification

The tariff classification of plastic film from Japan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of plastic film from Japan.

Ruling Text

NY B87640 July 30, 1997 CLA-2-39:RR:NC:2:221 B87640 CATEGORY: Classification TARIFF NO.: 3920.2000; 3920.30.0000; 3920.42.5000 Ms. Leslie Tsuboi SST International, Inc. 10415 S La Cienega Blvd. P.O. Box 45055 Los Angeles, CA 90045 RE: The tariff classification of plastic film from Japan. Dear Ms. Tsuboi: In your letter dated July 3, 1997, on behalf of the Billcon Corporation, you requested a tariff classification ruling. The plastic film, known as "Peach Coat" multi-purpose synthetic paper, will be imported in rolls. The film is available with a polypropylene, polystyrene, polyvinyl chloride or polyester base. The applicable subheading for the polypropylene film 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 materials, of polymers of propylene. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the polystyrene film will be 3920.30.0000, 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 styrene. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the polyvinyl chloride film will be 3920.42.5000, 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 vinyl chloride, flexible, other. The rate of duty will be 4.2 percent ad valorem. We are unable to issue a ruling on the polyester film. To issue a ruling for this film, we need to know the type of polyester film. If other than polyethylene terephthalate, indicate whether or not the film is composed of unsaturated polyesters. If you resubmit your ruling request, please attach a copy of this letter. 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. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division