CLA-2-76:RR:NC:1:118 J84648
Ms. Venetia Huffman
C V International, Inc.
#13 Interstate Corporate Center
Suite 141
Norfolk, VA 23502
RE: The tariff classification of Vaassen flexible packaging foil from the Netherlands.
Dear Ms. Huffman:
In your letter dated April 1, 2003, you requested a tariff classification ruling on behalf of Vaassen Flexible Packaging B.V. of the Netherlands. There was a delay in answering your inquiry because we sent your samples to our laboratory for analysis. The remaining pieces of the samples that you have submitted with your request will be returned to you as requested.
You have described your samples as follows:
? PS CAL 620 is an aluminum foil with an acid resistant layer that seals to PS and PET containers. It is comprised primarily of the aluminum foil with primers and a lacquer. This foil is used as a lidding foil for blow-molded or injection molded cups and containers, providing a sterile closure. The total thickness is .0428mm and it is not cut to shape.
? Omniseal CAL 852 is an aluminum foil with a layer that seals to PET, PS, PVC, PP and PAN (Barex®) containers. It is comprised primarily of aluminum foil with primers and a HS lacquer. It is to be used as a lidding foil for blow-molded or injection molded cups and containers, providing a sterile closure in an aseptic filling process. The total thickness is .0458mm and it is not cut to shape.
? Capsteril® PAL 811 is a heat seal lacquered foil with polyester top-layer to make the foil extra tear resistant. It is comprised primarily of an aluminum foil with polyester film applied with an adhesive. It is to be used as a lidding foil for blow-molded or injection molded containers, providing a sterile closure in an aseptic filling process. The total thickness is .0706mm. The submitted sample was not cut to shape. Two of the submitted samples do have printing on one side.
? Capsteril® PAF 212 is a tri-laminate of PET, aluminum foil and peelable HDPE. This foil gives a peelable sealing to PE containers. The aluminum foil and peelable HDPE are of the same thickness. The PET layer makes the foil extra tear resistant. It is to be used as a lidding foil for blow-molded or injection molded containers, providing a sterile closure in an aseptic filling process. The total thickness is .1182mm. The mass (g/m2) of the foil exceeds that of the plastic. The submitted sample was not cut to shape.
? Capsteril® NAF 211 is a laminate of aluminum and peelable HDPE. The product provides a peelable sealing to PE containers. It can be used in retorting processes. The thickness of the aluminum and peelable HDPE are the same. The total thickness is .105mm. The submitted sample was not cut to shape.
The applicable subheading for the PS CAL 620 and Omniseal CAL 852 will be 7607.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: other. The rate of duty will be 3% ad valorem.
The applicable subheading for the PAL 811 (with print or decoration) will be 7607.20.1000, HTS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: covered or decorated with a character, design, fancy effect or pattern. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the Capsteril® PAL 811 (without printing or decoration), Capsteril® PAF 212 (without printing or decoration) and the Capsteril® NAF 211 (without printing or decoration) will be 7607.20.5000, HTS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: other. The rate of duty will be free.
Consideration was given to classifying all of your products in subheading 7607.20, HTS, as you have suggested, however, that classification was deemed inappropriate for PS CAL 620 and Omniseal CAL 852. The Explanatory Note (EN) General Note to the chapter notes for chapter 76 mentions treatments (such as those referred to at the end of the General Explanatory Note to chapter 72), that are done to improve the properties or appearance of the metal to protect it from corrosion, etc., stating that it would not affect the classification. The limiting thickness of foil includes coatings, but not the thickness of any backing material. In your submission, you have indicated that the HS lacquer is applied for the purpose of sealing containers (PS CAL620, Omniseal CAL 852 and Capsteril PAL 811). The application of the HS lacquer, a surface finishing treatment is considered a coating. The Capsteril PAL 811 product, however, you state has been laminated with a polyester film to provide support to make the foil extra tear resistant. In line with the above, PS CAL 620 and Omniseal CAL 852 were not considered to be backed foil products.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division