The tariff classification of packaging material from Canada.

NY 885740 May 17, 1993 CLA-2-39:S:N:N6:221 885740 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Tony Sambrotto John V. Carr & Son, Inc. 560 Delaware Avenue Buffalo, New York 14202 RE: The tariff classification of packaging material from Canada. Dear Mr. Sambrotto: In your letter dated May 6, 1993, on behalf of Frito Lay Co., Canada, you requested a tariff classification ruling. The packaging material will be imported in the form of sheet that is composed of a metallized polypropylene/polyethylene laminate. The sheet is printed with product information, and after importation it will be packaged with food. As they are filled, the sheets will be machine cut and sealed so that they form bags for the food. The applicable subheading for the sheet will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheet, film, foil and strip, of plastics, other. The rate of duty will be 4.2 percent ad valorem. Goods classifiable under subheading 3921.90.4090, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. You have asked about country of origin marking requirements. The sheets do not have to be marked with the country of origin, provided that the packages in which the sheets reach the final purchaser are marked. In this instance, the final purchaser of the sheets is the company that fills the bags with food. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport