The tariff classification of Plastic Sheeting from Korea

N298333 July 9, 2018 CLA-2-39:OT:RR:NC:N1:119 CATEGORY: Classification TARIFF NO.: 3920.10.0000 James G. Rosselot American Seafoods Group LLC 2025 1st Avenue, Suite 900 Seattle, WA 98121 Dear Mr. Rosselot: RE: The tariff classification of Plastic Sheeting from Korea Dear Mr. Rosselot: In your letter dated June 26, 2018, you requested a tariff classification ruling. The subject products consist of different color sheets of polyethylene plastic on rolls. The sheeting is used for packaging of fish products. You indicate that the only difference between the various product codes listed is due to the masterbatch color. The masterbatch colorant is added to the raw materials during the manufacturing of the sheets. The items in your request letter consist of the following three products. Item 1- Perforated H & G Poly Roll Sheet Item 2- Surimi Polly Roll Sheet (Part #’s NGU P006DB(FA), NGU006Y(KA), NGU P006G(A), NGU P006LBR(RA), NGU P006LB(SA), NGU P006P(B)). The letter component of the part numbers refer to the color of the sheets. There are no other differences between the cited plastic sheets other than the color. Sheets are imported in continuous rolls of 34 inches wide by 1900 feet (580M) long. You indicate that the primary part number for the sheets is NGU P006. The sheets are made up of approximately 58 percent LLDPE and 39 percent LDPE with the balance consisting of the color masterbatch additive. Item 3- Clear Plastic Sheeting (Part # NGU P007). It is imported in continuous rolls of 6.1 meters wide by 30 meters long. You indicate that there is no coating on the sheets. The clear sheeting is made up of approximately 50 percent LLDPE and 50 percent LDPE. We note, that in your resubmitted request, you indicate you are no longer seeking a classification on the Perforated H & G Poly Roll. This ruling letter will not address that product. The applicable subheading for the Surimi Poly Roll Sheet and the Clear Plastic Sheeting listed above 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 the 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 Paul Hodgkiss at Paul.Hodgkiss@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division