CLA-2-48:RR:NC:GI:234 A85092
Ms. Pearl Szewczyk
Ameri-Can Customshouse Brokers, Inc.
15 Lawrence Bell Drive
Amherst, New York 14221
RE: The tariff classification of laminated composite sheet goods (aluminum foil/plastic/paper) from Canada.
Dear Ms. Szewczyk:
In your letter dated June 21, 1996, on behalf of your client, Beckett Technologies Inc., you requested a tariff classification ruling.
Samples representing three types of sheet goods to be imported into the United States for conversion into various end products were submitted and will be retained for reference. All will be supplied in the form of uncut rolls (presumed to be over 15 cm in width).
The sample labeled "D" consists of a sheet of clear plastic (polyester) film, portions of which are covered on one side with various, repetitively arrayed shapes of aluminum foil. This product is said to have been produced by gluing a solid (full coverage) sheet of aluminum foil to the polyester film, and then selectively removing some of the foil by means of a caustic etching bath. (The areas of foil intended to be left on the film are first protected by a caustic-resistant printing lacquer.) The resultant product, referred to as "demetalized material," will be used in microwaveable food packaging applications as well as in the production of flexible heater circuits. The combined thickness of the foil and the polyester film is approximately 0.02 mm.
Based on information provided by your client, it appears that the aluminum foil needed to produce sample "D" predominates over the polyester film in terms of value and weight. Functionally, the foil also appears to be the more important component, either carrying electric current in a heater circuit or serving to focus microwaves to achieve controlled cooking of packaged food.
The applicable subheading for the demetalized foil/polyester laminate material represented by sample "D" will be 7607.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other backed aluminum foil. The general rate of duty will be free.
The sample labeled "E" is a sheet of white paper which has been glued (laminated) to a sheet of polyester/demetalized foil material like sample "D". It has a total thickness of about 0.09 mm, the paper layer being 0.07 mm and the plastic/foil layer being 0.02 mm. Our laboratory finds that its overall weight is about 178 grams per square meter.
The sample labeled "F" is a sheet of white paperboard which has been glued (laminated) to a sheet of polyester/demetalized foil material like sample "D". It has a total thickness of about 0.65 mm, the paperboard layer being 0.59 mm and the plastic/foil layer being 0.06 mm. Our laboratory finds that its overall weight is about 1004 grams per square meter.
It is our understanding that the materials represented by samples "E" and "F" will be used mainly in the manufacture of microwaveable food packaging, such as trays, dishes, lids, etc.
The applicable subheading for the sample "E" paper with polyester/demetalized foil covering will be 4811.31.4000, HTS, which provides for bleached paper and paperboard, covered with plastics, weighing more than 150 gsm: other than 0.3 mm or more in thickness. The general rate of duty will be 2.1%.
The applicable subheading for the sample "F" paperboard with polyester/demetalized foil covering will be 4811.31.2030, HTS, which provides for bleached paper and paperboard, covered with plastics, weighing more than 150 gsm: 0.3 mm or more in thickness...base stock for trays, dishes, plates, cups and the like. The general rate of duty will be free.
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 Carl Abramowitz at (212) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division