CLA-2-76:OT:RR:NC:N1:117
Ms. Louise Chevanelle
Formation Douane Louise Chevanelle Inc.
490 Providence Street
Granby, Qc, Canada J2H 2H6
RE: The tariff classification of sandwich wrap from Canada.
Dear Ms. Chevanelle:
In your letter dated October 10, 2007 on behalf of Groupe Deluxe Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
You have submitted five samples of sandwich wrap for review. Each of the five samples consists of a sheet of aluminum foil, measuring .00625 mm thick that has been laminated with an adhesive to a sheet of paper measuring .075 mm. thick. The paper layer is made of machine glazed bleached paper that has not been waxed or coated. The first wrapper is identified as Nascar Café, product code 471044. Product code 471251 is also identified as Spicy Chicken. The third, identified as Colossal Burger has corresponding code 471250. Product code 471045 is also identified as Smokie Grill and the last, Mc Skillet is identified by product code 471429. All five wrappers are cut to either square or rectangular shape and are imprinted on both the foil and paper side with their respective logos or contents.
You have suggested that this product be classified in subheading 4811.90.9090 which provides for paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular sheets…other paper, paperboard, cellulose wadding and webs of cellulose fibers, other, other. However, Chapter 48 Note 2(n) excludes from classification in Chapter 48 metal foil backed with paper or paperboard.
The applicable subheading for the sandwich wraps will be 7607.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division