CLA-2-76:OT:RR:NC:N5:116
Ms. Crystal Guo
Le Papillon Ltd. DBA Arcade Beauty
550 Hadley Road
South Plainfield, New Jersey 07080
RE: The tariff classification of a flexible laminated aluminum foil-plastic product from France
Dear Ms. Guo:
In your letter dated August 13, 2025, you requested a tariff classification ruling.
The item under consideration is identified as a flexible, laminated plastic product (F12-011) that is used in
the manufacture of unit-dose cosmetic sampling. It is imported in roll stock format, printed with
customer-specific artwork and ready to be converted into finished samples with the appropriate cosmetic
products added. Samples were received and will by retained by this office.
According to your submission, the product is comprised of three layers of non-cellular plastic and one layer
of aluminum foil with adhesive layers between each. The product is non-rigid and not reinforced by paper.
The total thickness of the product is 114 microns (0.114 mm) with the first layer, polyethylene terephthalate
(PET), measuring 12 microns (0.012 mm) in thickness, the second layer, aluminum foil, measuring 9 microns
(0.009 mm) in thickness, the third layer, also PET, measuring 12 microns (0.012 mm), and the final layer,
polyethylene (PE), measuring 75 microns (0.075 mm) in thickness.
The first layer of PET faces outward with the printed artwork and protects the samples from abrasion,
scuffing and environmental exposure. The aluminum foil layer provides the barrier properties to reduce
oxygen, moisture, and aroma transmission. The second layer of PET protects the aluminum foil layer by
providing additional strength, dimensional stability, and protection during conversion and use. The final
layer, PE, is the thickest layer. It acts as a sealant and forms the inner surface that comes into contact with the
samples.
You suggest classification of F12-011 in 3921.90.4090, Harmonized Tariff Schedule of the United States
(HTSUS). We disagree. The principal use of this product is to serve as sealed sachets for cosmetic samples.
To function as a container the material must have the ability to protect and preserve the contents. While the
plastic layers provide reinforcement and a printable surface, it is the aluminum layer that provides the
“barrier properties to reduce oxygen, moisture, and aroma transmission.” Therefore, this material is excluded
from classification as a plastic sheet in 3921.90.4090, HTSUS.
The aluminum foil layer provides a necessary barrier to oxygen, moisture, and aroma transmission. Once the
plastic layers are merged with the aluminum foil, the aluminum foil still provides that necessary barrier and
remains a critical component of the product. The product’s ability to function as a container for cosmetic
products is dependent on its ability to prevent oxygen, moisture, and aroma transmission from occurring.
Plastics also contribute to the barrier function, but in a supporting/backing capacity only. As stated in your
submission, the second layer of PET protects the aluminum foil by providing additional strength, dimensional
stability, and protection during conversion. In other words, the plastic layers facilitate and enable the
aluminum foil to provide the critical barrier property.
The applicable subheading for the flexible aluminum foil-plastic product will be 7607.20.1000, 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: covered or
decorated with a character, design, fancy effect or pattern. The rate of duty will be 3.7 percent ad valorem.
On March 12, 2025, Presidential proclamations 10895 and 10896 imposed additional tariffs on products of
steel and aluminum. Additional duties for steel and aluminum products of 50 percent are reflected in Chapter
99, heading 9903.81.87 for steel and heading 9903.85.02 for aluminum. Products classified under subheading
7607.20.1000, HTSUS, may be subject to additional duties. At the time of entry, you must report the Chapter
99 heading applicable to your product classification, 9903.85.02, in addition to the Chapter 72, 73 or 76
subheadings listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. Your product falls within an excepted subheading. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.33, in addition to subheading
7607.20.1000, HTSUS, 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.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
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 Title 19, Code of Federal Regulations
(CFR), Section 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, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note 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 Angelia Amerson at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division