Base
E860441999-08-30New YorkClassification

The tariff classification of polyethylene film from Ireland.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3920.10.0000

$171.0M monthly imports

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of polyethylene film from Ireland.

Ruling Text

NY E86044 August 30, 1999 CLA-2-39:RR:NC:SP:221 E86044 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Ms. Kimberly A. Kelly Mid-America Overseas, Inc. 669 Marina Drive, Suite 212 Daniel Island, South Carolina 29492 RE: The tariff classification of polyethylene film from Ireland. Dear Ms. Kelly: In your letter dated August 15, 1999, on behalf of Fuji Copian Corp., you requested a tariff classification ruling. The polyethylene film is manufactured in Ireland from resin made in the United States. You have inquired whether there is a partial duty exemption. The film is dutiable at its full cost; there is no duty exemption for the American produced resin. The applicable subheading for the polyethylene film will be 3920.10.000, 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. 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division