CLA-2-39:S:N:N6:221 885740
Mr. Tony Sambrotto
John V. Carr & Son, Inc.
560 Delaware Avenue
Buffalo, New York 14202
RE: The tariff classification of packaging material from Canada.
Dear Mr. Sambrotto:
In your letter dated May 6, 1993, on behalf of Frito Lay Co.,
Canada, you requested a tariff classification ruling.
The packaging material will be imported in the form of sheet
that is composed of a metallized polypropylene/polyethylene
laminate. The sheet is printed with product information, and after
importation it will be packaged with food. As they are filled, the
sheets will be machine cut and sealed so that they form bags for
the food.
The applicable subheading for the sheet will be 3921.90.4090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other plates, sheet, film, foil and strip, of
plastics, other. The rate of duty will be 4.2 percent ad valorem.
Goods classifiable under subheading 3921.90.4090, HTS, which
have originated in the territory of Canada, will be entitled to a
2.1 percent ad
valorem rate of duty under the United States-Canada Free Trade Agreement
(FTA) upon compliance with all applicable regulations.
You have asked about country of origin marking requirements. The sheets
do not have to be marked with the country of origin, provided that the
packages in which the sheets reach the final purchaser are marked. In this
instance, the final purchaser of the sheets is the company that fills the
bags with food.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport