CLA-2-48:OT:RR:NC:N1:130
Ms. Diana Maichetti
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. Maichetti:
In your letter, dated December 4, 2019, you requested a tariff classification ruling on behalf of your client, Gascogne Flexible. Product information was submitted for our review.
There are five packaging products under consideration:
Item 7175100 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 109.15 grams per square meter (gsm), and the total thickness of the PE layers does not exceed half of the total thickness of the product. The total thickness of the PE significantly exceeds that of the foil. This product is used for vertical and horizontal form fill and seal (VFFS and HFFS, respectively) packaging for very moisture sensitive products. The clay coating permits for multiple printing process options.
Item 7177101 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 114.15gsm, and the total thickness of the PE layers does not exceed half of the total thickness of the product. The total thickness of the PE significantly exceeds that of the foil. This product is used for VFFS and HFFS packaging for very moisture sensitive products. The clay coating permits for multiple printing process options.
Item 7020101 is a clay-coated paper that is bonded with PE to aluminum foil. The aluminum foil is then coated with a copolymer resin. The paper is bleached, and the product is imported in rolls. The product weighs approximately 88.3gsm, and the total thickness of the polymer layers does not exceed half of the total thickness of the product. The total thickness of the polymer layers significantly exceeds that of the foil. This product is used for VFFS and HFFS packaging for very moisture sensitive products. The clay coating permits for multiple printing process options.
Item 7205109 is a clay-coated paper that is bonded with PE to aluminum foil. The aluminum foil is then coated with a copolymer resin. The paper is bleached, and the product is imported in rolls. The product weighs approximately 102.15gsm, and the total thickness of the polymer layers does not exceed half of the total thickness of the product. The total thickness of the polymer layers significantly exceeds that of the foil. This product is used for VFFS and HFFS packaging for very moisture sensitive products. The clay coating permits for multiple printing process options.
Item 7708100 is a clay-coated paper that is bonded with PE to aluminum foil. The aluminum foil is then coated with ethylene acrylic acid copolymer. The paper is bleached, and the product is imported in rolls. The product weighs approximately 87.15gsm, and the total thickness of the polymer layers does not exceed half of the total thickness of the product. The total thickness of the polymer layers significantly exceeds that of the foil. This product is used for VFFS and HFFS packaging for very moisture sensitive products. The clay coating permits for multiple printing process options.
Each of the five products is a paper that is coated or covered with aluminum foil and polymers. The PE is applied by extruder. In each of the cases, the total thickness of the polymers does not exceed half of the total thickness of the product, thereby precluding classification in Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS) (See Note 2(g) to Chapter 48, HTSUS.). Because the combined weights and thicknesses of the polymer layers far exceed those of the foil, we find that the five products are papers that have been coated or covered with plastics. You do not indicate the width of any roll in your submission.
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