us-cbp-cross-rulings-hq-087839•HQ 087839: Polyester Film Lifters; Magnetic Floppy Discs, Parts; Recorded And Unrecorded Media
HQ 087839: Polyester Film Lifters; Magnetic Floppy Discs, Parts; Recorded And Unrecorded Media
us-cbp-cross-rulings-hq-087839HQ 087839: Polyester Film Lifters; Magnetic Floppy Discs, Parts; Recorded And Unrecorded MediaGuidance
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 087839
November 26, 1990
CLA-2 CO:R:C:G 087839 CMS
CATEGORY: Classification
TARIFF NO.: 3919.10.20
3919.90.50
3926.90.90
Mr. Ronald Jacobsen
Import Manager
Yusen Air & Sea Service Inc.
P.O. Box 66280
Chicago, IL 60666
RE: Polyester Film Lifters; Magnetic Floppy Discs, Parts;
Recorded And Unrecorded Media
Dear Mr. Jacobsen,
Your request dated July 10, 1990, on behalf of Kitano
Corporation for a classification ruling on certain polyester
film lifters has been forwarded by the Regional Commissioner of
Customs, New York to Customs Headquarters for a reply. Our
ruling follows.
FACTS:
The importer describes the merchandise as "[l]ifter, of
polyester film". The lifters consist of flat rectangular
sections of polyester film approximately 1 1/16" long and 11/16"
wide. A 1/4" wide rectangular section on one edge of the lifters
has an adhesive material on one side. The two corners of the
adhesive edges of the film lifters are tapered. The lifters are
imported on rolls of perforated paper backing.
The lifters are used as parts of magnetic floppy disc units.
After importation the adhesive edges of the lifters are affixed
to the inside of disc "clamshell" housings. The film "lifts" the
magnetic media within the clamshell housings and keeps it from
rubbing against the disc housing inner lining.
ISSUE:
Is the merchandise classified as self-adhesive film and
other flat shapes of plastics in Heading 3919, or as other
articles of plastic in Heading 3926?
-2-
LAW AND ANALYSIS:
Heading 3919 in pertinent part describes self-adhesive film
and other flat shapes of plastics. Chapter 39 Note 2(o) provides
that Chapter 39 does not cover articles of Section XVI. The film
lifters are principally used as parts of the magnetic floppy
disc units which are classified as prepared unrecorded or
recorded media in Headings 8523 or 8524. Headings 8523 and 8524
are Section XVI headings.
However, Headings 8523 and 8524 do not contain subheadings
for parts of prepared media. Further, there is no general
"basket" provision in Section XVI which covers non-electrical
parts of Heading 8523 and Heading 8524 goods. (Although the
magnetic media is usually used with automatic data processing
machines, the film lifters cannot be classified as parts of
automatic data processing machines in Heading 8473; the goods in
which the film lifters are installed are not automatic data
processing machines, but are described eo nomine as prepared
media in Headings 8523 and 8524.)
The film lifters are not Section XVI articles and are not
excluded from Chapter 39 by virtue of Chapter 39 Note 2(o).
The Explanatory Notes to Heading 3919, p.571 provides:
This heading covers all self-adhesive flat shapes of
plastics, whether or not in rolls, other than floor, wall
or ceiling coverings of heading 39.18. The heading is,
however, limited to flat shapes which are pressure-
sensitive, i.e., which at room temperature, without wetting
or other addition, are permanently tacky (one or both sides)
and which firmly adhere to a variety of dissimilar surfaces
upon mere contact, without the need for more than finger or
hand pressure.
* * *
Neither the Heading 3919 article description nor the
Explanatory Notes to Heading 3919 provide that all Heading 3919
articles must be adhesive on one entire side. The adhesive
strips on the film lifters under consideration meet the criteria
provided in the Explanatory Notes to Heading 3919. Further, the
adhesive strip is integral to the functioning of the film lifters
under consideration; the adhesive portion of the film attaches to
the disc housing and anchors the portion of the film that "lifts"
the magnetic media. The film lifters are described in Heading
3919 as self-adhesive film of plastics.
-3-
The film lifters are imported on rolls of perforated paper
backing. The essential character of the film and paper
composite good is imparted by the film, which is the article
which is actually installed in magnetic floppy discs.
Although the paper backing is imported in rolls, the film
lifters are flat rectangular sections of film. Thus, the
merchandise is not classified as self-adhesive film in rolls in
subheading 3919.10.20. The polyester film lifters and paper
backing are classified as other self-adhesive film of plastic in
3919.90.50, HTSUSA.
HOLDING:
The polyester film lifters and paper backing are classified
as other self-adhesive film of plastic in 3919.90.50, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
Continue your research in ChatGPT or Claude
Connect Omnilex to search the legal corpus from your AI assistant.