CLA-2-48:OT:RR:NC:N1:130
Mr. Damon Pike
The Customs Law Firm, P.A.
River Plaza
900 South US Hwy 1
Suite 105
Jupiter, FL 33477-6459
RE: The tariff classification of a multilayer, laminated packaging stock from Canada
Dear Mr. Pike:
In your letter, dated August 10, 2018, you requested a tariff classification ruling on behalf of your client, Atlantic Paper, Ltd. The request was returned for additional information, which was received by this office on October 8, 2018. Samples and product information were submitted for our review.
The products under consideration are three multilayer packaging materials, each consisting of a lamination of plastics, paper, and aluminum foil. The products are identified and constructed as follows:
A. Alcohol Medical Wipes “Pouch” Packaging Material: This product consists of four layers that are laminated together. The product is constructed of a bleached kraft paper sheet bonded to an aluminum foil sheet with low-density polyethylene (LDPE). The laminated paper/foil is then fed through an extruder which adds a layer of plastic over the foil. The plastic functions as a barrier and sealant for the pouches. The final laminated product is printed on its paper face. You state that the final rolls are imported in widths of 19” to 28.375”. You also provide that the weight of the material is approximately 86 grams per square meter (gsm).
B. Tea Bag “Pouch” Packaging Material: This product consists of six layers that are laminated together. As with A above, bleached kraft paper is bonded to aluminum foil with LDPE. The laminated paper/foil is fed through an extruder which adds both a bonding plastic layer and an LDPE layer simultaneously over the foil, which function as a barrier. Finally, ink printing and an unidentified clear coating are applied to the paper face. You state that the final width of the imported rolls is 6.102”. You also provide that the weight of the material is approximately 87gsm.
C. Non-printed Packaging Material: Like the previous materials, the non-printed material consists of bleached kraft paper bonded to aluminum foil with a layer of LDPE. The laminated paper/foil is fed through an extruder which adds both a bonding plastic layer and an LDPE layer simultaneously over the foil, which function as a barrier. The paper side of the laminated sheet appears to be either coated or calendered, but there is no indication in the submission to this effect. You state that the final rolls are imported in widths from 22.25” to 41”. You also provide that the weight of the material is approximately 109gsm.
We note that the product thicknesses set forth in your request may be misstated as being measured in inches; as such, the resulting packaging stock would measure 2.34-3.46mm in thickness. Instead, the materials do not approach even 1mm in thickness. If we assume that the provided measurements are in mm, which would be more consistent with such products, the total thickness of the plastic components does not constitute more than half of the total thickness of each packaging material. Product A has a total thickness of 0.10mm, and the plastic components measure 0.04mm in thickness. Product B has a total thickness of 0.092mm, and the plastic components measure 0.032mm in thickness. Product A has a total thickness of 0.136mm, and the plastic components measure 0.053mm in thickness.
The applicable subheading for the multilayer laminated packaging stock will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: 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 the unfolded state: 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 https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division