CLA-2-39:OT:RR:NC:N2:421
Jennifer Benjamin
Royal Customs Brokers, Inc.
DBA Speed Global Services
2299 Kenmore Avenue
Buffalo, NY 14207
RE: The tariff classification of flexible packaging material
Dear Ms. Benjamin:
In your letter received on July 20, 2015, on behalf of American Packaging Corporation, you requested a tariff classification ruling. Samples were provided.
Your submission addresses three styles of flexible packaging material, identified by product numbers AP1510 (Lidocaine Transdermal Pouch), AP 982 (Transdermal Base Stock), and AP-723 (Transdermal Pouch). All three styles consist of a sheet of aluminum foil 3.5 mils thick laminated on both sides with layers of plastic sheeting, and are intended to be used as packaging for transdermal patches. Per the information provided, all three styles are shipped in roll form. Style AP 1510 consists of an aluminum foil sheet laminated with layers of polyethylene terephthalate (PET) and low density polyethylene (LDPE) on one side, and a layer of transparent plastic film identified as Barex® on the other. Style AP982 consists of an aluminum foil sheet laminated with layers of LDPE on one side and Barex® film on the other, while style AP-723 consists of an aluminum foil sheet laminated with layers of LDPE on both sides. Styles AP 982 and AP-723 also feature a layer of paper, upon which information pertaining to the product that will be packaged within is printed.
The three styles at issue are similar in form and function to the packaging material described in Headquarters Ruling Letter H045859, dated February 5, 2009. While the samples provided are printed with information about the products they will contain, that printing is incidental to the sheets’ primary function as protective packaging (much like the packaging material described in New York Ruling Letter K89821, dated October 4, 2004).
The applicable subheading for style AP 1510 will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Flexible, Other. The rate of duty will be 4.2% ad valorem.
The applicable subheading for styles AP 982 and AP-723 will be 3921.90.4010, HTSUS, which provides for Other plates, sheets, film, foil and strip, of plastics: Other: Flexible, Reinforced with paper. The rate of duty will be 4.2% 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 Evan Conceicao at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division