The tariff classification of laminated packaging sheets.

NY L81461 January 6, 2005 CLA-2-39:RR:NC:SP:221 L81461 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Frederic D. Van Annam, Jr. Barnes/Richardson Global Trade Law 475 Park Avenue South New York, NY 10016 RE: The tariff classification of laminated packaging sheets. Dear Mr. Van Annam: In your letter dated December 9, 2004, on behalf of Alcan Aluminum Corporation, you requested a tariff classification ruling. Samples were provided with your letter. The packaging laminates will be imported in rolls and used to manufacture products such as toothpaste tubes. There are five types of laminates: Type C 38547, Type C 11127, Type C 14547 Silver B, Type OS (30 microns) and Type OS (20 microns). Each of these packaging laminates consists of five layers. There is a top layer of polyethylene, a layer of an unidentified co-polymer, a middle layer of aluminum, a layer of an unidentified copolymer, and a layer of polyethylene. The relative weights and thicknesses of the aluminum and plastics vary in each type of packaging laminate, but in all cases the thickness and the weight of the plastics far exceed the thickness and weight of the aluminum. In laminate Type C 38547, the thickness of the aluminum is 30 microns while the thickness of the plastics is 245 microns. Thus the aluminum accounts for less than 11 percent of the thickness. The aluminum accounts for 26.3 percent of the total weight and the plastics account for 73.7 percent of the total weight. In laminate Type C 11127, the thickness of the aluminum is 40 microns while the thickness of the plastics is 255 microns. Thus the aluminum accounts for less than 14 percent of the thickness. The aluminum accounts for 31.3 percent of the total weight and the plastics account for 68.7 percent of the total weight. In laminate Type C 14547 Silver B, the thickness of the aluminum is 30 microns while the thickness of the plastics is 245 microns. Thus the aluminum accounts for less than 11 percent of the thickness. The weight percentages shown for this laminate do not add up to 100 percent, so there is a slight discrepancy, but the aluminum accounts for approximately 26 percent of the total weight and the plastics account for approximately 74 percent of the total weight. In laminate Type OS (30 microns), the thickness of the aluminum is 30 microns while the thickness of the plastics is 245 microns. Thus the aluminum accounts for less than 11 percent of the thickness. The weight percentages shown for this laminate also do not add up to 100 percent, so again there is a slight discrepancy, but the aluminum accounts for approximately 26 percent of the total weight and the plastics account for approximately 74 percent of the total weight. In laminate Type OS (20 microns), the thickness of the aluminum is 20 microns while the thickness of the plastics is 245 microns. Thus the aluminum accounts for a little more than 7 percent of the thickness. The aluminum accounts for 19.1 percent of the total weight and the plastics account for 80.9 percent of the total weight. You suggest classification in 7607.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing material). However, the aluminum is not backed with plastics. It is sandwiched in between layers of plastics. The aluminum is merely one of five layers, the other four layers being plastics. You suggest that the laminates cannot be classified as sheet of heading 3921 because that provision does not include sheet that has been further worked, and you describe the lamination as a further working. HQ 084938, dated August 22, 1989, specifically states that processing that results in a sheet does not cause that product to be prohibited from classification as a sheet. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTS at the international level. The Explanatory Notes to heading 3921 state that the heading covers products “which have been reinforced, laminated, supported or similarly combined with other materials.” Clearly lamination is not a process that precludes classification in heading 3921. The General Explanatory Notes to Chapter 39, in the section labeled “Combinations of plastics and materials other than textiles,” state that the Chapter “covers the following products, whether they have been obtained by a single operation or by a number of successive operations provided that they retain the essential character of articles of plastics…Plates, sheets, etc., of plastics, separated by a layer of another material such as metal foil, paper, paperboard.” Each of the five laminates described in this request retains the essential character of articles of plastics. You have not indicated the country of origin of the laminates. The rates of duty provided below apply to shipments from countries with which the United States has Normal Trade Relations. The applicable subheading for the laminates, Type C 38547, Type C 11127, Type C 14547 Silver B, Type OS (30 microns) and Type OS (20 microns) will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexible…other. The rate of duty will be 4.2 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division