CLA-2-48, 39:RR:NC:2:234 M86166
Ms. Felicia Iannetta
Lithopak, Inc.
21500 Clark Graham, Baie D’Urfe
Quebec, Canada H9X 4B6
RE: The tariff classification of printed packaging materials, from Canada
Dear Ms. Iannetta:
In your letters dated August 9, 2006, and September 1, 2006, you requested a tariff classification ruling for 10 grades of printed packaging materials, from Canada. Samples and specifications were submitted, which will be retained for reference.
In previous correspondence (see NY L80677) you advised us that you import unprinted materials from the United States, print them in Canada, and export the printed materials back to the United States, in rolls of various widths but in all cases less than 25 inches. The products are used in the United States in the production of pouches for the food packaging industry.
Products PS1006, PS1021, PS1034, PS1035, PS1036, PS 1037, and PS1040 all consist of 1 layer of paper, 1 or more layers of plastic, and in some instances a layer of aluminum foil or a layer of a material not further identified than by name: Metallocene. In these products the layer of paper is heavier (and is presumed to be thicker) than the layer of any other material present. The total weight of none of these products is more than 150 grams per square meter.
The applicable subheading for these products, when imported in rolls of a width exceeding 15 cm, will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Paper and paperboard: coated, impregnated or covered with plastics:Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm: Other (than certain specified kinds). The rate of duty will be Free.
When imported in rolls of a width not exceeding 15 cm, the applicable subheading will be 4811.59.6000, HTSUS, which provides for: Paper and paperboard: Coated, impregnated or covered with plastics: Other (than certain specified kinds). The rate of duty will be Free.
Item PS 1039 is a printed laminate consisting of a layer of polyethylene terephthalate (PET), a layer of polyethylene, a layer of aluminum foil, a layer of ethyl acrylic acid (EAA) and another layer of polyethylene. The layers of plastics predominate overwhelmingly over the layer of aluminum foil. The film will be used to form packaging pouches.
Item PS1028 and Item PS 1029 are sheets of printed polypropylene film. The film will be used to form packaging pouches.
The applicable subheading for the printed polypropylene film, items PS 1028 and PS 1029, will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene. The rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the printed plastics/foil laminate, item PS 1039, will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible: other. The rate of duty will be 4.2 percent ad valorem.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division