CLA-2-48:OT:RR:NC:N1:130
Mr. Bo James
Lisa Ragan Customs Brokerage
1 Clay Pl.
Hapeville, GA 30354
RE: The tariff classification of a multilayered packaging material from Turkey
Dear Mr. James:
In your letter, dated September 12, 2018, you requested a tariff classification ruling on behalf of your client, Perk Up Inc. dba Kari Out Comany. The request was returned for additional information, which was received by this office on November 7, 2018. Samples and product information were submitted for our review.
The product under consideration is a multilayer packaging material consisting of a lamination of polyethylene (PE), paper, and aluminum foil. The product is constructed of a bleached, printed paper sheet bonded to an aluminum foil sheet with PE. The foil is then coated with PE. The material is 619mm in width. You do not identify the thickness of the material, nor of the various layers of the material. However, the weight of the paper exceeds that of the PE. The paper is bleached. The material is used for the packaging of moist towelettes.
The applicable subheading for the multilayer packaging material will be 4811.59.4040, Harmonized Tariff Schedule of the United States (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.
Please note that, should the thickness of the plastic exceed the thickness of the paper, the product will be classifiable in Chapter 39 in accordance with Note 2(g) to Chapter 48.
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