Ms. Marilyn-Joy Cerny
Sandler, Travis & Rosenberg, P.A.
24 Smith Street
Pawling, NY 12564
RE: The tariff classification of aluminum foil sheets from China
Dear Ms. Cerny:
In your letter dated July 26, 2018 you requested a tariff classification ruling on behalf of your client, Greenbrier International, Inc.
The product you intend to import is described as unbacked rectangular aluminum foil measuring 10.75 inches in width and 13.375 inches in length. The thickness is 0.07 mm. It is described as rolled, annealed, trimmed slit, annealed again, cooled and packaged into big rolls of aluminum foil. At the second manufacturing facility the large rolls are “pulled through a dimpling machine” to create dimples on the surface of the foil, cut into rectangular sheets, folded, sorted and packaged in retail boxes.
The issue is the dimpling, which creates an uneven appearance on the foil and is also claimed by the manufacturer to make the foil stronger.
You suggest classification of the dimpled foil in 7607.11.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum foil, not backed: rolled but not further worked: of a thickness not exceeding 0.15mm: of a thickness exceeding 0.01mm.
We do not agree. This office considers the dimpling resulting from a process subsequent to rolling and which creates an uneven surface on the foil that changes its appearance and is also stated to increase the strength of the foil a further working. As such, the dimpled foil is more specifically provided for in another classification.
The applicable subheading for the dimpled aluminum foil sheets will be 7607.19.3000, HTSUS as 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 is 5.7 percent of the value.
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 the World Wide Web at https://hts.usitc.gov/current.
On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.03 for aluminum. Products classified under HTSUS subheading 7607.19.3000 may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 number applicable to your product classification in addition to the Chapter 72, 73 or 76 number listed above.
The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 numbers.
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 [email protected] cbp.dhs.gov.
Steven A. Mack
National Commodity Specialist Division