Ms. Jennifer Benjamin
Royal Customs Brokers, Inc.
DBA Speed Global Services
2266 Kenmore Avenue
Buffalo, NY 14207
RE: The tariff classification of aluminum foil/paper food packaging
Dear Ms. Benjamin:
In your letter received July 21, 2015, you requested a tariff classification ruling on behalf of American Packaging Corporation (APC).
The items under consideration are two wrappers and one label used to package food. Representative samples were included with your request and will be retained by this office.
The first item is identified as Klondike Ice Cream Bar Printed Foil Wrapper. The wrapper consists of a sheet of aluminum foil measuring .007 mm in thickness that is laminated with an adhesive to a sheet of bleached paper measuring .036 mm in thickness which adds support and strength to the foil. It is square in shape and includes a printed design/logo on the foil side.
The second item is described as Hershey Mini Bar Printed Foil Wrapper. The submitted sample is a wrapper that is used to package mini Krackel candy bars. It contains a sheet of an aluminum foil measuring .006 mm in thickness that has been laminated with an adhesive to a sheet of bleached paper measuring .035 mm in thickness which provides support and strength to the foil. The wrapper is rectangular in shape and has a printed design/logo on the foil side.
The third item is identified as Pillsbury Pop N Fresh Refrigerated Dough Printed Foil Label. This label is designed to hold the refrigerated dough canister together until removal by the customer. It consists of a sheet of aluminum foil measuring .006 mm in thickness that is laminated with an adhesive to a sheet of Natural Kraft paper measuring .08 mm in thickness. The label is rectangular in shape and includes a picture of the Pillsbury Dough Boy, product contents and cooking instructions imprinted on the foil.
The applicable subheading for the Klondike Ice Cream Bar Printed Foil Wrapper and the Hershey (Krackel) Mini Candy Bar Printed Foil Wrapper will be 7607.20.1000, Harmonized Tariff Schedule of the United States (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, backed, covered or decorated with a character, design, fancy effect or pattern. The rate of duty will be 3.7 percent ad valorem.
You suggest classification of the Pillsbury Pop N Fresh Refrigerated Dough Printed Foil Label in subheading 7607.20.1000, HTSUS, as backed aluminum foil. However, unlike the wrappers described above, the label does not come in direct contact with the food, and upon examination of the submitted sample, it was determined that the essential character of this printed aluminum foil/paper label is imparted by the printed matter. As such, the product is precluded from classification in subheading 7607.20, HTSUS.
The applicable subheading for the Pillsbury Pop N Fresh Refrigerated Dough Printed Foil Label will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
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 classification of the wrappers, contact National Import Specialist (NIS) Mary Ellen Laker at email@example.com. If you have any questions regarding classification of the label, please contact NIS Albert Gamble at firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division