The tariff classification of plastic-covered paper fromAustralia.
Issued September 5, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4811.39.4040
Headings: 4811
Product description
The thickness of the paper is 0.050 mm, while the thickness of the plastic is 0.015 mm. The total weight of the product is 57.6 grams per square meter.
CBP rationale
The applicable subheading for the above-described plastic- covered paper will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives).
Full text
NY 855035 SEP 05 1990 CLA-2-48:S:N1:234 855035 CATEGORY: Classification TARIFF NO.: 4811.39.4040 Mr. R.C. Young R.C. Young Company, Inc. P.O. Box 486 Grand Central Station New York, N.Y. 10017 RE: The tariff classification of plastic-covered paper from Australia. Dear Mr. Young: In your letter dated August 3, 1990, you requested a tariff classification ruling. You stated that the product in question is "33 gsm bleached kraft paper that has been laminated to 48 gauge polyester (P.E.T.) film; the film has a light deposition of aluminum metal coating facing the paper." It will be imported in large rolls (presumed to be over 15 cm wide) for eventual use in food packaging applications, particularly microwaveable containers. A sample was submitted and has been analyzed by our laboratory, which finds it to be a sheet of bleached white kraft paper coated with a grayish, polyethylene terephthalic type plastic film. The thickness of the paper is 0.050 mm, while the thickness of the plastic is 0.015 mm. The total weight of the product is 57.6 grams per square meter. The applicable subheading for the above-described plastic- covered paper will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives). The rate of duty will be free. This merchandise may be subject to the regulations of the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857; telephone number (202) 443-3380. 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
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