Base
L881692005-11-10New YorkClassification

The tariff classification of packaging film from Japan or the Netherlands

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

20 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of packaging film from Japan or the Netherlands

Ruling Text

NY L88169 November 10, 2005 CLA-2-39:RR:NC:N2:221 L88169 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Mr. Patrick Pascarella Viking Sea/Air Freight Inc. 486 Sunrise Highway Rockville Centre, NY 11570 RE: The tariff classification of packaging film from Japan or the Netherlands Dear Mr. Pascarella: In your letter dated October 13, 2005, on behalf of Kreha Corporation of America, you requested a tariff classification ruling. The sample submitted with your request is identified as FS film. It is used for packaging raw meat, cheese sausage and other food products. The film has a six-layer construction consisting of a layer of a copolymer of ethylene terephthalate and ethylene isophthalate, a layer of polyethylene, a layer of nylon, a layer of ethylene vinyl alcohol and two layers of polyethylene. The chief weight of the multilayer construction is polyethylene. The sample is being returned as you requested. The applicable subheading for the FS film will be 3920.10.0000, 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 polymers of ethylene. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division