CLA-2-39:OT:RR:NC:N5:137
Ms. Jeymmy Porras
C.H. Robinson
400 - 645 Wellington
Montreal H3C 0L1
Canada
RE: The tariff classification of printed and unprinted film from Columbia
Dear Ms. Porras:
In your letter dated October 22, 2025, you requested a tariff classification ruling, on behalf of your client,
Litoplas, USA, LLC.
Item 1, “LITOPETALUPETPOLY INS” is a printed film composed of a layer of polyethylene terephthalate
(PET) sheet, a layer of metallized PET and a layer of metallized low- density polyethylene (LDPE). The
polyethylene layer comprises the bulk of the film, forms the inner metallized layer creating the moisture and
oxygen barrier and is heat sealable. This film will be used to package snacks, nuts, confectionery etc. It will
be imported in rolls. The printing is applied to the plastic prior to importation and is subsidiary to the primary
function of the film as packaging.
Item 2, “LITOPAPELPLAXI HBW” is paper coated with low-density polyethylene (LDPE). You indicate
that the product weighs 50g/m2 and that it measures between 80 and 120 cm in width. The product is used
for packaging sachets of powdered foods such as sugar and drink mixes. The paper is printed with product
information after importation. Paper coated with plastic is specifically provided for in heading 4811.
Item 3, “LITOPETPOLY INS” is a printed film composed of a layer of PET and a layer of LDPE. The
polyethylene comprises the bulk of the film and is heat sealable. This film will be used to package flour,
pasta, snacks, sweets etc. It will be imported in rolls. The printing is applied to the plastic prior to importation
and is subsidiary to the primary function of the film as packaging.
Item 4, “LITOPET SLBL” is a heat-shrinkable plastic polyethylene terephthalate (PET) label that is printed
prior to importation. You state that it is flexographically printed and shows all branding and nutritional
information. The only purpose of the product is to communicate the printed information.
Item 5, “LITOPAPELFOILPLAXI C-P”, is described as a two-layer film consisting of a printed white paper
layer and an aluminum foil layer that is used for used for spices and other powdered products. The product is
laminated with a low-density polyethylene and coated with a transparent low-density polyethylene as the
sealing layer. The film is imported in rolls and is printed on the paper layer prior to importation. The
aluminum foil layer is 6.35 microns thick and is said to provide the barrier layer between oxygen, moisture,
and light and the spices and powdered products.
You suggest classification for Items 1, 2, 3, and 5 in 4911.99.8000, HTSUS, in accordance with ruling
N284310. We disagree. Ruling N284310 was for labels. Goods of Chapter 49 are goods in “which the
essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial
representations.” That is true of a label. The instant product, however, is packaging. The printing is
subsidiary to its role as packaging. Therefore, classification in 4911 is precluded.
The applicable subheading for Item 1, “LITOPETALUPETPOLY INS” and Item 3, “LITOPETPOLY INS”
will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other
plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or
similarly combined with other materials: of polymers of ethylene.. The general rate of duty will be 4.2
percent ad valorem.
The applicable subheading for Item 2, “LITOPAPELPLAXI HBW” will be 4811.59.2000, 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: Printing paper. The general rate of duty will be free.
The applicable subheading for Item 4, “LITOPET SLBL” will be 4911.99.8000, HTSUS, which provides for
Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The general
rate of duty will be free.
The applicable subheading for item 5, “LITOPAPELFOILPLAXI C-P”, 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 duty rate is 3.7 per cent, 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, i.e., 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 Colombia will
be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
3920.10.0000 and 4811.59.2000, HTSUS, listed above.
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/.
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 and Border Protection
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, please contact
National Import Specialist Christina Allen at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division