CLA-2-39:RR:NC:N1:118 J80011
Mr. Michael Loye
Import Manager
Cargo Brokers International
P.O. Box 45427
Atlanta, GA 30320
RE: The tariff classification of packaging materials made of aluminum foil, plastic and/or paper from Germany.
Dear Mr. Loye:
In your letter dated January 7, 2003, you requested a ruling on behalf of Lawson Mardon Singen Gmbh on tariff classification.
The merchandise has been described as follows:
Item 115-0051E – aluminum alloy foil (0.045 mm thickness) laminated on one side with oriented polyamide (oPA) film (0.025 mm thickness) and laminated on the other side with a rigid PVC-film (0.1 mm thickness). The total thickness of the product is 0.1781 mm.
Item 115-5014E – aluminum alloy foil (0.045 mm thickness) with oPA-film (0.025 mm thickness) laminated to the foil. The exterior of the product has been printed with product information and is coated with a lacquer. The total thickness of the product is 0.0833 mm.
Item 118-0004E – aluminum alloy foil (0.038 mm thickness), printed with product information and coated with lacquer. The total thickness of the product is 0.0459 mm.
Item 118-0022E – aluminum alloy foil (0.025 mm thickness) with PETP film (0.012 mm thickness) laminated to the foil. Product information has been printed on the product and it has been coated with a lacquer. The total thickness of the product it 0.0459 mm.
Item 118-0050E – aluminum alloy foil (0.020 mm thickness) with paper laminated to polyester film (0.012 mm thickness) which has been laminated to the foil. The foil has been coated with a heat seal lacquer.
The applicable subheading for item 115-0051E will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, film, foil and strip, of plastics: other: other: flexible: other: other. The rate of duty will be 4.2% ad valorem.
The applicable subheading for item 115-5014E and 118-0022E 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 item 118-0004E will be 7607.19.6000, 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.
Your inquiry does not provide enough information for us to give a classification ruling for item 118-0050E. Your request for a classification ruling should include the thickness, weight, value and purpose of each component. When this information is available, you may wish to consider resubmission of your request.
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