CLA-2-48:OT:RR:NC:N1:130
Mr. James Wickstead
American River Group of Companies, LLC
10 Woodbridge Center Drive, Suite 420
Woodbridge, NJ 07095
RE: The tariff classification of multilayer roll stock from Canada
Dear Mr. Wickstead:
In your letter, dated September 19, 2018, you requested a tariff classification ruling on behalf of your client, Winpak Heat Seal Packaging, Inc. The request was returned for additional information, which was received by this office on December 4, 2018. Samples and product information were submitted for our review.
The item under consideration is identified as item LT1002, a multilayer roll stock for food and pharmaceutical packaging. The roll stock is a laminated product consisting of paper, aluminum foil, and polymer resin. The sample provided is printed for packaging dry soup mix. You do not provide the overall weight of the product, but note that it is constructed of bleached paper laminated to aluminum foil with an adhesive. The foil is then coated with another resin. The paper forms the stock base, the foil functions as an oxygen barrier, and the resin functions as a resistance barrier to the container contents. The product is coated with a lacquer to protect the package printing. The paper far exceeds two times the thickness of the aluminum foil, and the complete roll stock product measures less than 0.3mm in thickness. The stock is imported in rolls measuring approximately 315mm in width, but can vary from 63.5mm to 1028mm, depending on customer specifications.
In your letter, you suggest that the packaging materials are classifiable under subheading 4811.59.6000, HTSUS, as 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. However, we find that the specific dimensions of the product result in classification in additional subheading.
The bulk and weight of the paper far exceeds that of the foil component of the roll stock. The paper is bleached, and the weight is unknown. It is imported in rolls ranging from approximately 6cm to over 100cm in width, and the product measures less than 0.3mm in thickness.
The applicable subheading for LT1002 that weighs more than 150g/m2 and is imported in rolls exceeding 15cm in width will be 4811.51.4000, Harmonized Tariff Schedule of the United States (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): Bleached, weighing more than 150 g/m²: 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 15cm in the unfolded state: Other (than 0.3mm or more in thickness). The rate of duty will be free.
The applicable subheading for LT1002 that weighs less than 150g/m2 and is imported in rolls exceeding 15 cm 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 LT1002 that weighs more than 150g/m2 and is imported in rolls measuring less than 15cm in width will be 4811.51.6000, 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): Bleached, weighing more than 150 g/m²: Other. The rate of duty will be free.
The applicable subheading for LT1002 that weighs less than 150g/m2 and is imported in rolls measuring less 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