The tariff classification of peel heat seals from the United Kingdom

N328049 December 15, 2022 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Ryan Ervin Azenta US, Inc. 15 Elizabeth Drive Chelmsford, Massachusetts 01824 RE: The tariff classification of peel heat seals from the United Kingdom Dear Mr. Ervin: In your letter dated September 7, 2022, you requested a tariff classification ruling. Samples were submitted to the CBP Laboratory for analysis. Product 4ti-0522 is referred to as a Peel Heat Seal used to seal polypropylene plates to provide moderate solvent resistance for short time storage at room temperature. The sheet is constructed of three layers bonded together. Documentation states that the product consists of a 0.012 mm layer of polyester film, a 0.008 mm center layer of aluminum foil and a 0.05 mm peel layer of polyethylene. CBP Laboratory analysis confirms that the relative weight of the plastics is greater than aluminun in percentage. Product 4ti-0586 is referred to as Dimethyl Sulfoxide (DMSO) Peel Heat Seal used to form a weld seal to polyethylene plates to allow for longer term storage at room temperature. The sheet is constructed of three layers bonded together. Documentation states that the product consists of a 0.012 mm layer of polyester film, a 0.02 mm center layer of aluminum foil and a 0.05 mm peel layer of polyethylene. CBP Laboratory analysis confirms that the relative weight of the plastics is greater than aluminun in percentage. The applicable subheading for the peel heat seals 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: other: flexible: other. The general rate of duty will be 4.2 percent ad valorem. 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 on the World Wide Web at https://hts.usitc.gov/current. 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 Christina Allen at julie.c.allen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division