HQ 086200: Modification of San Francisco Ruling Letter 844258 onPulvitec Teflon Tape

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 086200

                             June 12, 1990

CLA-2 CO:R:C:G 086200 STB

CATEGORY:  Classification

TARIFF NO.:  3920.99.2000

Mr. Bernard D. Liberati
Morris Friedman & Company
320 Walnut Street
Philadelphia, PA. 19106

RE: Modification of San Francisco Ruling Letter 844258 on
Pulvitec Teflon Tape

Dear Mr. Liberati:

     In San Francisco Ruling Letter (SFRL) 844258, dated August
18, 1989, you were provided with the tariff classification and
rate of duty for Pulvitec Teflon Tape.  We have examined that
ruling and have determined that the tariff classification
provided to you is incorrect.

      In SFRL 844528, the tape was classified under subheading
3920.99.50, Harmonized Tariff Schedule of the United States
Annotated, (HTSUSA), the provision 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, other.  The duty rate for
that subheading is 5.8 percent ad valorem.

     Subheading 3920.99.50, however, applies to non-flexible film
and strip (this is evident from the text of the tariff).  A
sample of this tape was recently requested from you and received
at this office;  examination reveals that it is flexible.
Therefore the proper classification is under subheading
3920.99.2000, HTSUSA, 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, and dutiable at a rate of
4.2 percent ad valorem.

     As is the case with the initial classification under
subheading 3920.99.50, HTSUSA, goods which are classifiable under
subheading 3920.99.20, HTSUSA, which are the products of Brazil,
are entitled to duty free treatment under the Generalized System
of Preferences upon compliance with all applicable regulations.



                               -2-



     SFRL 844258, dated August 18, 1989, is modified accordingly.


                                      Sincerely,




                                      John Durant, Director
                                      Commercial Rulings Division