CLA-2-48:S:N8:234 887225
Mr. Walter T. Brown
Tomen America, Inc.
1285 Avenue of the Americas
New York, N.Y. 10019
RE: The tariff classification of printed packaging from Japan.
Dear Mr. Brown:
In your letter dated June 4, 1993, you requested a tariff
classification ruling.
The sample submitted of the packaging material has been
analyzed by the Customs Laboratory, which reports that it is a
printed sheet of paper coated on one side with a plastic film, an
aluminum foil film and another plastic film. Thicknesses of the
various layers are given as: Paper: 0.087 mm; Plastic: 0.038 mm;
Foil: 0.010 mm.
The product is packaging for retail sale of "Nicoderm" (r).
nicotine transdermal system, manufactured by ALZA Corporation, Palo
Alto, California. You have characterized it as "basically barax
film", and it will be manufactured by Tokyo Aluminum, of Tokyo,
Japan.
The applicable subheading for packaging material as described,
if imported 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 unfolded condition, will
be 4811.39.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated) paper,
coated, impregnated or covered with plastics (excluding adhesives).
The rate of duty will be Free.
If the described packaging material is imported in other sizes
or shapes, the applicable subheading will be 4823.90.6500, HTS,
which provides for: Other (than certain enumerated) coated paper,
cut to size or shape, or other articles of coated paper. The rate
of duty will be 5.6 percent.
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