The tariff classification of plastic sheeting from Japan

N213355 May 8, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Wing Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of plastic sheeting from Japan Dear Ms. Cheung: In your letter dated March 29, 2012, you requested a tariff classification ruling. Sample swatches representing five styles of plastic sheeting were provided with your letter. The styles are identified as 1000-008PET, 40Film-008PET, 40Film-250PET, 50Film-008PET and 50Film-250PET. All five styles will be cut after importation to form polishing pads. The products will be imported in web rolls measuring 1000 millimeters by 50 meters or in sheets measuring 1000 millimeters by 1000 millimeters. The sheeting consists of two layers of material. The first layer is composed of cellular polyurethane plastic. This first layer performs the polishing function. The second layer is composed of compact polyethylene terephthalate (PET) plastic. This second layer provides support and stiffness to enhance the polishing performance. For these five styles of sheeting, the weight of the PET is two to almost three times that of the polyurethane. The applicable subheading for the plastic sheeting used in the production of polishing pads will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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/. 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, Thomas J. Russo Director National Commodity Specialist Division