U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
3920.10.0000
$151.7M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
19 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates monthly
The tariff classification of plastic film from India.
NY M85676 September 5, 2006 CLA-2-39:RR:NC:SP:221 M85676 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Mr. Brian Greaney M.E. Dey & Co., Inc. 1000 Tower Avenue Bensenville, IL 60106-1042 RE: The tariff classification of plastic film from India. Dear Mr. Greaney: In your letter dated August 8, 2006, on behalf of Melster Candies, you requested a tariff classification ruling. A sample was provided with your letter. The product is a non-cellular plastic film consisting of a layer of polyester film laminated to a layer of polyethylene film. The film is printed with product information and will be used to package candy. The polyester film is 0.5 mil in thickness and the polyethylene film is 2.5 mils in thickness. You indicated in a telephone conversation that the polyethylene predominates by weight over the polyester. The applicable subheading for the film will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 3920.10.0000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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