CLA-2-76:OT:RR:NC:1:117
Ms. Julie Vair
Expeditor’s Tradewin, LLC.
1015 Third Avenue, 12th Floor
Seattle, WA 98104
RE: The tariff classification of beBond ACP sheets from China.
Dear Ms. Vair:
In your letter dated August 10, 2012 you requested a tariff classification ruling on behalf of your client, Right Brain Materials, LLC. A representative sample was included with your submission and will be retained by this office.
The products under consideration are described as beBond ACP sheets, composite articles comprised of a polyethylene core sandwiched and permanently bonded between two Alloy 1100 aluminum sheets. These sheets meet the Chapter 76, Subheading Note 1(a) definition of not alloyed and range in thickness from 0.1 mm to 0.2 mm. They are available in a variety of cut sizes (4’ X 8’, 4’ X 10’ and 5’ X 10’) and are used in the signs and graphics industry.
In your request, you indicate that the sheets are imported two different ways depending on customer requirements. The aluminum is either mill finished (no finish) or painted with a polyester paint. In the case of the painted versions, a clean peel, protective, plastic covering will be applied to either one or both sides of the aluminum sheets. You state the function of the plastic film is to protect the painted surface during transit and will be removed before delivery to the end user.
Historically, peelable plastic film that is protective in nature has been considered backing material when applied to one side of an aluminum foil product. However, when the same film, or some other type of backing material, is applied to both sides of a foil product, the foil is no longer viewed as backed.
The applicable subheading for the painted beBond ACP aluminum sheets of a thickness of 0.1 mm or more but not exceeding 0.15 mm and having a peelable protective plastic film on both sides will be 7607.19.3000, 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, not backed, other, other, cut to shape, of a thickness not exceeding 0.15 mm. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the painted beBond ACP aluminum sheets of a thickness of 0.15 mm or more but not exceeding 0.2 mm and having a peelable protective plastic film on both sides will be 7607.19.6000, 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, not backed, other, other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the mill finished (non-painted) and the painted beBond ACP aluminum sheets having a peelable protective plastic film on only one side will be 7607.20.5000, 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, other. The rate of duty will be free.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division