CLA-2-76:OT:RR:NC:N1:117
Mr. Cleve Scott Yarborough
Sonoco Products Company
1 North Second Street
Hartsville, SC 29550 RE: The tariff classification of packaging film for chewing gum from Brazil Dear Mr. Yarborough: In your letter dated April 9, 2019, you requested a tariff classification ruling on packaging film for chewing gum. A representative sample was submitted with this request and will be retained by this office. The product under review is a wrapper for chewing gum comprised of two distinct layers, a 0.007 mm layer of aluminum foil and a 0.035 mm to 0.045 mm layer of monolucid, unbleached paper. The two layers are held together with an adhesive. A thin layer of lacquer is applied to the foil side. The total thickness of the foil in its condition as imported is 0.065 mm. The foil is imported in rolls of 65 mm in width and weighs 45.7 grams per square meter. The applicable subheading for the chewing gum wrapper 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 0.2 mm: backed: other. The rate of duty is 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 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 Angelia Amerson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division