895770 89 Ruling Active

The tariff classification of "Micro Crisp" paper laminate, from Australia.

Issued March 31, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4811.39.4040

Headings: 4811

Product description

They are sheets of paper laminated with an interactive layer of aluminum coated with polyester, for use as a susceptor to heat, brown and crisp bread, pastry and other goods in a microwave oven. The product weighs approximately 44 grams per square meter.

CBP rationale

The applicable subheading for the "Micro Crisp" laminate, if imported in strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state, will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper, coated or covered with plastics, Other (than certain enumerated kinds).

Full text

NY 895770 March 31, 1994 CLA-2-49:S:N:N8:234 895770 CATEGORY: Classification TARIFF NO.: 4811.39.4040 Ms. Cathy Slaski CAS International, Inc. 7503 Diversey Avenue Elmwood Park, Illinois 60635 RE: The tariff classification of "Micro Crisp" paper laminate, from Australia. Dear Ms. Slaski: In your letter dated February 28, 1994, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are sheets of paper laminated with an interactive layer of aluminum coated with polyester, for use as a susceptor to heat, brown and crisp bread, pastry and other goods in a microwave oven. The product weighs approximately 44 grams per square meter. The applicable subheading for the "Micro Crisp" laminate, if imported in strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state, will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper, coated or covered with plastics, Other (than certain enumerated kinds). The rate of duty will be Free. 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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