CLA-2-48:OT:RR:NC:N1:130
Ms. Dee Chase-Unno
Gulf Premier Logistics, LLC
340 N. Sam Houston Pkwy E #217
Houston, TX 77060
RE: The tariff classification of a multilayered packaging material from France or Germany
Dear Ms. Chase-Unno:
In your letter, dated September 5, 2018, you requested a tariff classification ruling on behalf of your client, Gascogne Flexible. The request was returned for additional information, which was received by this office on November 13, 2018. Samples and product information were submitted for our review.
There are five packaging products under consideration:
Item 7177100 is a clay-coated paper that is bonded with polyethylene (PE) to aluminum foil. The aluminum foil is then coated again with PE. The paper is bleached and the product is imported in rolls. The product weighs approximately 114 grams per square meter (gsm), and the total thickness of the PE layers does not exceed half of the total thickness of the material. This product is used for pharmaceutical and food packaging; the clay coating permits for multiple printing process options.
Item 7179100 is clay-coated paper that is bonded with PE to aluminum foil. The aluminum foil is then coated again with PE. The paper is bleached, and the product is imported in rolls. The product weighs approximately 89gsm, and the total thickness of the PE layers does not exceed half of the total thickness of the material. This product is stated to be used for moisture sensitive product packaging, and the paper can be printed by multiple process options.
Item 0554100 is a clay-coated paper that is coated on one side with PE. The PE thickness does not exceed half of the total thickness of the material. The paper is bleached, and the product is imported in rolls. This product weighs approximately 70gsm. The material is used for vertical form fill and seal (VFFS) and horizontal form fill and seal (HFFS), methods commonly used for packaging liquid and solid foodstuffs. The paper side of this product can be printed by multiple process options. The product has enhanced sealing properties.
Item 7195100 is a machine-glazed, bleached paper that is bonded with PE to aluminum foil. The aluminum foil is then coated again with PE. The product is imported in rolls and weighs approximately 94gsm. The total thickness of the PE layers does not exceed more than half of the total thickness of the material. This product is used for VFFS and HFFS pharmaceutical and food contact flexible packaging. This paper can be printed by multiple process options.
Item 7177105 is a clay-coated paper that is bonded with PE to aluminum foil. The aluminum foil is then coated again with PE. The paper is bleached, and the product is imported in rolls. The product weighs approximately 99gsm. The total thickness of the PE layers does not exceed more than half of the total thickness of the material. This product is also used for very moisture sensitive products and is used for VFFS and HFFS. The product has enhanced sealing properties.
Each of the five products is a paper that is coated with either plastic or foil and plastic. The PE is applied by extruder. In each of the cases, the total thickness of the plastic (PE) does not exceed half of the thickness of the paper, thereby precluding classification in Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS) (See Note 2(g) to Chapter 48, HTSUS.).
In your letter, you suggest that the packaging materials are classifiable under subheading 4811.90.2000, HTSUS, as Other paper wholly or partly covered with metal. However, we find that the combined weight and thickness of the PE layers far exceeds that of the foil. Furthermore, the PE provides moisture resistance and sealing properties. Additionally, item 0554100 does not include a foil layer. Therefore, we find that all of the materials are classifiable as paper that has been coated or covered with plastics.
The applicable subheading for each of the five multilayered packaging materials, when measuring more than 15cm in width 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.
The applicable subheading for each of the five multilayered packaging materials, when measuring fewer than 15cm in width will be 4811.59.6000, 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: 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