CLA-2-76:S:N:N1:115 873871
Ms. Cindy Ireland
CCL Technologies
430 Steelcase Road East
Markham, Ontario
RE: The tariff classification of inner packaging systems from
Canada.
Dear Ms. Ireland:
In your letter dated April 23, 1992, you requested a
tariff classification ruling.
The subject items constitute the inner packaging systems
for aerosol cans. The product has three components:
1) Film - This is an aluminum foil laminated to plastic
that is purchased from Reynold Metals of Richmond, VA.
2) Valve - The valve is comprised of a polyethylene
actuator, a polypropylene tinplate laminate valve cup, a nylon
stem, a buna stem gasket, a stainless steel valve spring and a
polypropylene or nylon housing. The valve manufactured by a
Canadian subsidiary of a U.S. company, Precision Valve Co. of
Ajax, Ontario.
3) Label - A Canadian manufactured label is the applied
to the rolled bag or pouch that is produced from the film.
The valve is heat sealed to the bag or pouch and sold as
"The Advanced Barrier System". The U.S. purchaser places the
unit inside an aerosol can, pressurizes the can with gas, crimps
the valve to the can and fills the product through the valve into
the bag. The finished product is sold to the public and
represents a variation of a traditional aerosol product. The
"System", as imported, is a part of a container wholly produced
from Canadian and U.S. components.
The subject article is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined
on the basis of that portion of the article which imparts the
essential character. We have concluded that there is no
essential character for this composite article.
Therefore, it shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration. In this instance, the laminated aluminum
classification is last.
The applicable subheading for the inner packaging systems
will be 7616.90.0080, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of aluminum:
other. The duty rate will be 5.7% ad valorem.
Goods classifiable under subheading 7616.90.0080, HTS,
which have originated in the territory of Canada, will be
entitled to a 3.4% rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport