CLA-2-76:OT:RR:NC:1:117
Mr. John K. Mobley
Global Sign Products LLC
110 Industrial Blvd.
P.O. Box 817
Eastman, GA 31023-0817
RE: The tariff classification of SIGNABOND® from China.
Dear Mr. Mobley:
In your letter dated January 11, 2012 you requested a tariff classification ruling.
The product to be imported is SIGNABOND®, a composite article comprised of a polyethylene core sandwiched between two Alloy 1100 aluminum sheets. The exposed sides of the aluminum sheets will be covered with a peelable protective film. These sheets meet the Chapter 76, Subheading Note 1(a) definition of not alloyed and will have a thickness of .15 mm, .20 mm or .30 mm. SIGNABOND® is available in a variety of cut sizes, colors and textures and is used in the sign and graphics industry.
Historically, peelable plastic film that is protective in nature has been considered backing material when applied to one side of an aluminum foil product. However, when the same film, or some other type of backing material, is applied to both sides of a foil product, the foil is no longer viewed as backed.
The applicable subheading for the SIGNABOND® containing aluminum sheets of a thickness of 0.30 mm will be 7606.11.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square), of aluminum, not alloyed, not clad, with a thickness of 6.3 mm or less. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the SIGNABOND® containing aluminum sheets of a thickness of 0.15 mm will be 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.
The applicable subheading for the SIGNABOND® containing aluminum sheets of a thickness of 0.20 mm 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. 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division