CLA-2-76:OT:RR:NC:N5:116
Mr. Gregory Manciocchi
CooperVision Manufacturing Puerto Rico LLC
500 Road 584
Juana Diaz, Puerto Rico 00795
RE: The tariff classification of aluminum foil lidding stock from Germany
Dear Mr. Manciocchi:
In your letter dated December 23, 2024, you requested a tariff classification determination.
The products under consideration are identified as Aluthene® 70 IIE 116/8 and Aluthene® 70IIE 116/9. Both products are multi-layered aluminum foil lidding stock used for packaging of contact lenses.
According to your submission, Aluthene® 70 IIE 116/8 is comprised of three layers: 1) lacquer, 2) aluminum foil, and 3) polypropylene. The thickness of the layers of lacquer, aluminum foil, and polypropylene is 0.001 mm, 0.07 mm, and 0.022 mm, respectively, for a total thickness of 0.092 mm. The Aluthene® 70 IIE 116/9 is comprised of six layers: 1) overlacquer, 2) color, 3) white ink, 4) prelacquer, 5) aluminum foil, and 6) polypropylene. The thickness of the six layers is 0.0015 mm, 0.001 mm, 0.001 mm, 0.0015 mm, 0.07 mm, and 0.0274 mm, respectively, for a total thickness of 0.101 mm.
The two Aluthene® products are of similar construction. Aluthene® 70 IIE 116/8 has a lacquer, in liquid form, applied to the foil, while Aluthene® 70 IIE 116/9 has overlacquer, color, white ink, and prelacquer, all in liquid form, applied to the foil. In both types of Aluthene®, a polypropylene layer is applied by a coextrusion process. Polypropylene resins, in granular form, are fed into an extruder. Heat and pressure melt the polypropylene granules, which is then applied to the foil. The combined effect of pressure, cooling, and oxidation forms the appropriate adherence to the foil.
CooperVision states that “[t]he PP is in melted form as it is applied to the foil. It is not in solid state until it cools from pressure and chill roll which happens as it hits the foil on a substrate.” You state that ruling N020982, dated January 10, 2008, addressed the same merchandise. In that ruling, Aluthene® 70 IIE 116/9 was imported both as pre-cut and in rolls, while Aluthene® IIE 70 IIE 116/8 would be imported as pre-cut. CBP determined that the Aluthene® that was imported in rolls would be classified in subheading 7607.19.6000, 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, not backed, other, other, other. This ruling also determined that the foil being imported as pre-cut would be classified in subheading 7607.19.3000, 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, cut to shape, of a thickness not exceeding 0.15 mm.
You have suggested classification in subheading 7607.20.5000, 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. You cite HQ ruling H318471, dated August 30, 2023, as support for your suggested classification. Ruling H318471 examined foil lidding stock that is also comprised of multiple layers. The aluminum foil lidding stock at issue in the HQ ruling also used a co-extrusion process to apply a layer of polymer. In ruling H318471, however, the importer stated, “the plastic film, which forms the inner side of the aluminum foil, is applied to the foil in a solid – not solvent – form.” You have stated that the polypropylene is “in melted form as it is applied to the foil. It is not in solid state until it cools from pressure and chill roll…” Because the polypropylene is not in a solid state prior to adherence to the foil, we disagree with your proposed classification.
You have stated that Aluthene® IIE 116/8 will be imported in cut-to-length, die cut sheets and the Aluthene® 70 IIE 116/9 will be imported in coils. The applicable subheading for the aluminum foil that will be imported in rolls is 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.
The applicable subheading for the aluminum foil that will be imported as pre-cut is 7607.19.3000, 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: cut to shape, of a thickness not exceeding 0.15 mm. The rate of duty will be 5.7 percent ad valorem.
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 subheadings 7607.19.3000 and 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 subheadings.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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