CLA-2-48:OT:RR:NC:1:230
Ms. Diane Drews
Bemis Company, Inc.
P.O. Box 669
Neenah, WI 54957
RE: The tariff classification of multilaminate food packaging films from multiple countries
Dear Ms. Drews:
In your letter, dated December 7, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on February 13, 2017. The ruling was requested for multilaminate food packaging films. Product information was submitted for our review.
The ruling request covers three food packaging film products: Curlam Grade L5161, Curlam Grade L9198, and Grade L5180. Each are laminations of paper, metal foil, and plastics used for food packaging. The film products do not exceed 120 grams per square meter. In no film product does the plastic component constitute more than half of the thickness of the whole. The paper forms the outermost layer, which will function as the printed layer of the films. The films will be imported in rolls, all of which exceed 7” in width.
The Explanatory Notes to the Harmonized System for heading 4811, Harmonized Tariff Schedule of the United States (HTSUS) state that the heading applies to the following items, when in rolls or in sheets:
Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated or covered, provided in the case of paper or paperboard coated or covered with plastics, the layer of plastics does not constitute more than half the total thickness (see Note 2 (g) to this Chapter).
Paper and paperboard for the manufacture of packagings for beverages and other foodstuffs, printed with texts and illustrations referring to the goods to be packaged therein, covered on both faces with thin transparent sheets of plastics, with or without a lining of metal foil (on the face which will form the inside of the packaging), are also classified in this heading. These products may be creased and marked to identify individual containers to be cut from the rolls.
The food packaging films, imported in rolls, consist of paper in combination with plastics and foil. The plastics do not constitute more than half the total thickness of each product. Therefore, classification of these products in heading 4811 is appropriate.
The applicable subheading for the multilaminate food packaging films will be 4811.59.4040, HTSUS, 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 (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division