&&The product is PE (polyethylene) plastic film wrap, sold in rolls of various sizes from 30M to 726M x 28.6cm, packaged in cardboard boxes. The plastic film wrap is intended for household use, to cover and wrap food products. The brand name is “Selections”, and the box states that the plastic film wrap “clings and seals”. The product has a density of less than 0.94.

&&In your request for an Advance Ruling you proposed tariff classification under 3920.10.00.21. This tariff classification number is correct.&&&&Based on the description of the good and intended use, the appropriate classification is 3920.10.00.21: “Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. -Of polymers of ethylene; -----Having a specific gravity of less than 0.94; ------Of a thickness not exceeding 0.25mm.”&&&&The Chapter 39, legal Note 10 states that “In headings 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).”&&&&The Explanatory Notes to heading 39.20 states that “This heading covers plates, sheets, film, foil and strip of plastics (which are not reinforced, laminated, supported or similarly combined with other materials).”&&&&The plastic wrap is a film of a thickness not exceeding 0.25 mm, which has a density of less than 0.94 and is made of polyethylene.