The tariff classification of plastic sheeting from the United Kingdom

N280778 May 30, 2017 CLA-2-39:OT:RR:NC:N1:421 CATEGORY: Classification TARIFF NO.: 3920.10.0000 Cecelia Rothrock Crane Worldwide Trade Services, LLC 1500 Rankin Road Houston, Texas 77073 RE: The tariff classification of plastic sheeting from the United Kingdom Dear Ms. Rothrock: In your letter received in this office on March 16, 2017, you requested a tariff classification ruling on behalf of Nuco International Ltd. Representative samples were received and sent to our laboratory for analysis. The product to be imported is identified as NuStone eCard and described as “natural plastic”. This sheeting material is available in two stocks, either 80 percent chalk and 20 percent high density polyethylene (HDPE) or 60 percent chalk and 40 percent HDPE. Laboratory analysis confirms that this product is indeed comprised of calcium carbonate (the major compound in chalk) and polyethylene. Marketed as environmentally friendly material, this sheeting will be used to manufacture gift cards, I.D. cards, credit cards and the like. You suggest classification of the NuStone eCard in subheading 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of cement, of concrete or of artificial stone, whether or not reinforced: Other articles: Other: Other. However, it has been determined that the subject product is more specifically provided for elsewhere in the tariff. Products made out of plastics compounded with fillers in the form of powders, granules, spheres or flakes are classified in heading 3920, HTSUS. Among other things, fillers include mineral substances such as calcium carbonate. The applicable subheading for the plastic sheeting will be 3920.10.0000, 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 https://hts.usitc.gov/current. 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 April Cutuli at april.a.cutuli@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division