The tariff classification of film laminate squares from Italy

NY L85933 July 15, 2005 CLA-2-39:RR:NC:N2:221 L85933 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Mr. Joshua Heath Tutto espresso S.p.A. Via per Caronno, 23/25 21040 Origgio (VA) Italy RE: The tariff classification of film laminate squares from Italy Dear Mr. Heath: In your letter dated May 30, 2005, you requested a tariff classification ruling. The product consists of squares of laminated film used as the top packaging layer of a plastic capsule filled with black tea. The film consists of a middle layer of aluminum foil laminated on one side with PETC polyester film and on the other side with linear low-density polyethylene film. According to the breakdown submitted with your request, the weight of the plastic layers is more than 4 times the weight of the aluminum layer. The applicable subheading for the film laminate squares will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), 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. You previously received a ruling, NY J85761, dated July 22, 2003, classifying the black tea and the plastic capsule and you have asked for guidance in applying the duty rates. You question whether the rate of duty on the packaging material applies to the cost of the full leaf tea capsule or to just the cost of the packaging components. Additional U.S. Note 4 to Chapter 9, HTSUS, provides that "All immediate containers and wrappings, and all intermediate containers, of tea (heading 0902) in packages of less than 2.3 kg, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.” The 4.2 percent applicable to subheading 3921.90.4090, HTS, applies only to the cost of the film laminate squares. The classification and rate of duty applicable to the plastic capsule applies only to the cost of the capsule itself and does not apply to the cost of the tea that is packaged inside it or to the cost of the laminate square with which it will be sealed. 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