The tariff classification of plastic sheeting from Japan

N233581 October 23, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3920.62.0090; 3920.99.2000 Mr. Yoshihiko Azami Itochu Plastics Inc. 25500 Hawthorne Blvd., Suite 1141 Torrance, CA 90505 RE: The tariff classification of plastic sheeting from Japan Dear Mr. Azami: In your letter dated September 20, 2012, you requested a tariff classification ruling. Four samples of flexible non-cellular transparent plastic sheeting were provided and are being returned as you requested. The sheeting will be imported on rolls, in widths from 1000 mm to 1500 mm and in lengths of 200 meters. After importation the rolls will be cut to size in the United Sates and used to form the front sheets or view barriers of flexible photovoltaic modules. Each consists of multiple layers of clear plastic and plastic adhesive. In FD-K4AA, FD-K4GD and VD-K2DA, the polyethylene terephthalate (PET) predominates by weight. In FD-K2AB, the ethylene tetrafluoroethylene (ETFE) fluoropolymer predominates by weight. The applicable subheading for the FD-K4AA, FD-K4GD and VD-K2DA sheeting, where the PET predominates by weight, will be 3920.62.0000, 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 polycarbonates, alkyd resins, polyallyl esters or other polyesters: of poly(ethylene terephthalate)…other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the FD-K2AB sheeting, where the ETFE fluoropolymer predominates by weight, will be 3920.99.2000, 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 other plastics: film, strip and sheets, all the foregoing which are flexible: other. 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/. 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