CLA-2-39:RR:NC:TP:221 A84468
Mr. Anthony Cuschieri
International Packaging Films Inc.
250 East 39th Street
New York, NY 10016
RE: The tariff classification of laminated packaging sheet from India.
Dear Mr. Cuschieri:
In your letter dated June 3, 1996, you requested a tariff classification ruling.
There are two groups of laminated sheets, all of which will be used in the production of packaging for toothpaste or other cosmetic products. Styles EPL 1730, EPL 1740, EPL 1720, and EPL 1712 are aluminum foil based laminates. Each has a five layer construction consisting of a middle layer of aluminum foil, covered on each side with a layer of an ethylene acrylate copolymer, with a surface layer on each side of polyethylene. The plastics predominate significantly by both weight and thickness over the aluminum foil.
Styles EPL 9112, EPL 9224, EPL 9325, and EPL 9125 are plastic film barrier laminates. Each has a five layer construction consisting of a barrier layer, covered on each side with a layer of an ethylene acrylate copolymer, with a surface layer on each side of polyethylene. The barrier layer for EPL 9112 is polyethylene terephthalate (PET), for EPL 9224 is a copolymer of PET and silicone, for EPL 9325 is ethylene vinyl alcohol (EVOH), and for EPL 9125 is high density polyethylene (HDPE). In all cases, the polyethylene predominates by weight.
The applicable subheading for the aluminum foil based laminates will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), 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.
The applicable subheading for the plastic film barrier laminates will be 3920.10.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.
Articles classifiable under subheading 3921.90.4090 or 3920.10.0000, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.
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 212-466-5580.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division