CLA-2-76:OT:RR:NC:N1:117
Mr. James Wickstead
American River Group of Companies, LLC
10 Woodbridge Center Drive, Suite 500
Woodbridge, NJ 07095
RE: The tariff classification of aluminum foil from Canada
Dear Mr. Wickstead:
This replaces New York Ruling Number N301293, dated November 21, 2018, which contained an error for the part number. The part number is SP208 rather than BF10HQB. The corrected ruling can be found below.
In your letter dated October 12, 2018, you requested a tariff classification ruling on behalf of your client, Winpak Heat Seal Packaging, Inc.
The product to be imported is identified as aluminum foil, part number SP208 and is less than 0.2 mm thick. In accordance with the additional information you provided, it was determined that one side of the foil is coated with two layers of lacquer, while the other side of the foil consists of a layer of polyethylene terephthalate (PET) film that is adhered to paper. This office would consider this product a backed foil. The foil is imported in coils and is not printed on either side.
The applicable subheading for the aluminum foil will be 7607.20.5000, 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 0.2mm: backed: 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 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 9903.85.01 for aluminum. Products classified under subheading 7607.20.5000, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading 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 subheadings.
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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division