CLA-2-76:OT:RR:NC:N1:117
Mr. James Wickstead
American River Group of Companies, LLC
10 Woodbridge Center Drive, Suite 500
Woodbridge, NJ 07095
RE: The tariff classification of aluminum foil from Canada
Dear Mr. Wickstead:
In your letter dated September 14, 2018, you requested a tariff classification ruling on behalf of your client, Winpak Heat Seal Packaging, Inc.
The product to be imported is identified as non-printed aluminum foil roll stock, part number BF10HQB. The foil is less than 0.2 mm thick and is coated with a plastic type lacquer on one side and a primer/hardener on the other side. The foil is imported in various lengths. In accordance with the additional information you provided, it was determined the foil is to be used in blister packs and food and vitamin dispensers.
You provided a sample that was forwarded to Customs and Border Protection (CBP) Laboratory and Scientific Services (LSS). CBP LSS confirmed the foil is less than 0.2 mm thick and is coated with an epoxy type polymer (lacquer) on one side and a hardener/primer/plasticizer on the other side.
You suggest classification in 7607.20.50, 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. This office disagrees.
CBP Headquarters has ruled on what constitutes a backing for aluminum foil in ruling HQ 966769, dated January 5, 2004.
“In considering the ENs to headings 7607 and 7410, respectively, the primer and lacquer on the bottom side of the foil is not composed of paper, paperboard, plastics or similar backing materials, either for convenience of handling or transport, or in order to facilitate subsequent treatment. Rather, the addition of the primer and lacquer to the foil serves as a surface finishing treatment, the purpose of which is for sealing containers and printing. In further considering the applicable definitions for the terms “backed” and “backing,” it is apparent that the lacquer and primer do not satisfy them. The primer and lacquer on the bottom side of the foil are not to be considered backing material that is used to support, strengthen or protect the foil, as would be the case with a material such as paper, paperboard, plastics, or a similar backing material. More accurately, as previously stated, it is a surface finishing treatment for the purpose of sealing containers. The lacquer is not a coherent substrate, but rather a thin coating…that is applied in liquid form and hardens subsequent to its application. As such, in consideration of the definitions provided, the primer and lacquer is considered a “coating.” Although this coating enhances the usefulness of the foil, such as keeping it resistant to corrosion, it is not applied for the purpose of strengthening the foil or facilitating subsequent treatment, such as transporting the foil, and thus does not fall under the definition of “backed.”
The applicable subheading for the foil will be 7607.19.6000, 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: Not backed: other: other: other. The rate of duty will be 3 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 at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheading 7607.19.6000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division