CLA-2-39:RR:NC:SP:221 M86179

Mr. Paul Davini
TDR Packaging, Inc.
1860 Osprey Bluff Blvd.
Orange Park, FL 32003

RE: The tariff classification of laminated pouch film from China.

Dear Mr. Davini:

In your letter dated August 28, 2006, you requested a tariff classification ruling.

A sample was provided with your letter. The pouch film is a laminated film made up of an outside layer of polypropylene film (0.7 mil in thickness), a middle layer of aluminum foil (0.3 mil in thickness) and an inside layer of polypropylene film (2.8 mils in thickness). The essential character is imparted by the two layers of polypropylene film. The film is printed with product information and will be used to form a packaging pouch for hair moisturizer.

The applicable subheading for the laminated pouch film will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible: other. The rate of duty will be 4.2 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division