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, “LITOCELALUMPOLY”, is described as a two-layer film comprised of a cellophane layer and an
aluminum foil layer that is used for stick packs and sachets requiring easy tearing. The product is laminated
with a low-density polyethylene and coated with a low-density polyethylene and ionomer on the foil side.
The film is imported in rolls and is not printed prior to importation. The aluminum foil layer is 7 microns
thick and is said to provide the barrier layer between oxygen, moisture, and light and the product enclosed by
the product.
You suggest that the product is classifiable in subheading 4811.59, HTSUS. We disagree. The product does
not incorporate any paper, therefore classification as paper is precluded.
Item 2, “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 3, “LITOBICAPA PLAXI HB” is a printed film composed of a layer of two outer layers of biaxially
oriented polypropylene (BOPP) film with an inner layer of LDPE. The BOPP layers comprise the bulk of the
film and provide the peelable seal. The film will be used to package snacks, cookies, 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, “LITOBICAPA PLAXI” is a printed film composed of a layer of transparent BOPP, a layer of LDPE
and a layer of metallized BOPP. The BOPP layers comprise the bulk of the film with the metallized BOPP
layer creating the moisture and oxygen barrier and providing the peelable seal. The film will be used to
package snacks, cookies, 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.
You suggest classification for Items 2, 3, and 4 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, LITOCELALUMPOLY, will be 7607.20.5000, 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 duty
rate is Free.
The applicable subheading for Item 2, “LITOPETALUPETPOLY 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 general rate of duty will
be 4.2 percent ad valorem.
The applicable subheading for Item 3, “LITOBICAPA PLAXI HB” and Item 4, “LITOBICAPA PLAXI”
will be 3920.20.0055, 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 propylene: other. The general rate of duty will be 4.2 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 7607.20.5000, 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 subheadings
3920.10.0000 and 3920.20.0055, 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