CLA-2-76:OT:RR:NC:N5:116
Ms. Gretchen Blough
Logistics Plus Customs Broker Solutions
1406 Peach St.
Erie, Pennsylvania 16501
RE: The tariff classification of aluminum foil tape from China
Dear Ms. Blough:
In your letter dated July 21, 2023, you requested a tariff classification ruling on behalf of your client, Reno Hexayurt LLC. A representative sample was included with your submission and will be retained by this office.
The item under consideration is aluminum foil tape. According to your submission, this tape will be used to put together yurts for camping. The tape consists of an aluminum foil layer measuring 0.05 mm in thickness coated on the back side with an acrylic adhesive layer measuring 0.035 mm in thickness that is adhered to a protective PE coated silicone release paper liner and wrapped around a paper core. You indicate that the release liner peels off to expose the adhesive and is not part of the tape itself.
You suggest classification of aluminum foil tape in 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. This subheading covers self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics. You indicate that aluminum foil layer is bare aluminum without plastic coating or covering. Therefore, this product is precluded from classification in 3919.90.5060, HTSUS. Based on the information provided, this office finds that the subject tape to be an aluminum foil product of Chapter 76.
The applicable subheading for the aluminum foil tape will be 7607.19.6000, 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: not backed: other: other: other. The rate of duty will be 3 percent ad valorem.
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 7607.19.6000, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7607.19.6000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 7607.19.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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