CLA-2-76:OT:RR:NC:N1:117
Ms. Diane Agarwal
Global Crafting LLC
10900 Canton Jack Rd.
Austin, TX 78717
RE: The tariff classification of aluminum decorative craft foil from China
Dear Ms. Agarwal:
In your letter dated March 14, 2017 you requested a tariff classification ruling. The product you plan to import is described as paper lined with aluminum foil laminated to both sides of the paper. The product is three layers with the paper as the middle layer. The aluminum foil is colored and may be plain or have an embossed texture. The use for the foil product is art and decorative purposes only. The thickness of the aluminum foil layers are shown to be less than
0.2 mm per aluminum layer.
Additional information has been submitted which shows that the weight and value of the paper layer to the two layers of aluminum are fairly comparable, but that the thickness of the paper exceeds the thickness of the combined aluminum foils.
The applicable subheading for the plain aluminum craft foil 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.
The applicable subheading for the embossed aluminum craft foil will be 7607.20.1000, 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: covered or decorated with a character, design, fancy effect or pattern. The rate of duty will be 3.7 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 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 Mary Ellen Laker at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division