CLA-2-84:OT:RR:NC:N1:105
Scott Westphal
Can Components Corporation
201 South Biscayne Blvd, 28th Floor
Miami, FL 33131
RE: The tariff classification of a film to metal coil lamination system from China
Dear Mr. Westphal:
In your letter dated August 18, 2018, you requested a tariff classification ruling.
The product at issue is described as a Plastic Film to Metal Coil Lamination System. Per the information provided with your submission, the system is designed to bond plastic barrier films to steel or aluminum coils. The system operates by unspooling a coil of aluminum or steel sheeting and laminating the metal with a layer of specially designed plastic film backed by an adhesive bonding “tie layer.” The metal sheeting is combined with the laminating film and passed through a series of parallel “pinch rollers” that press the film to the metal. Microwave induction units in the lamination system thermally activate the “tie layer,” causing the film to bond to the metal sheet. The now-laminated sheet is cooled and subsequently re-coiled. You indicate that the laminated metal coils will be used to manufacture metal containers such as cans for beverages, food, chemicals, etc.
Based on the information provided, the primary function of the system at issue is to laminate sheets of metal with a plastic barrier film. The machine does not manufacture steel or aluminum into sheets or coils (indeed, the metal must be pre-coiled prior to use with the lamination system), nor does it appear to form, shape, or otherwise work the metal sheeting that passes through the system. The system unspools a coil of metal, laminates it with a plastic film, and then re-spools the laminated metal. The complete system at issue appears to serve a function similar to that of the coating and laminating machine described in New York Ruling Letter N014735, dated August 10, 2007.
The applicable subheading for the complete Plastic Film to Metal Coil Lamination System will be 8420.10.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Calendering or other rolling machines, other than for metals or glass, and cylinders therefor; parts thereof: Calendering or other rolling machines: Other: Other. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. Subsequently, USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710) and August 16, 2018 (83 F.R. 40823). Products of China that are provided for in subheading 9903.88.01 or 9903.88.02 and classified in one of the subheadings enumerated in U.S. note 20(b) or U.S. note 20(d) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8420.10.9080, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8420.10.9080, HTSUS, listed above.
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 the 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division