J80001 J8 Ruling Active

The tariff classification of laminated plastic/aluminum film from Spain.

Issued January 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3921.90.4090

Headings: 3921

Product description

The film is composed of a layer of aluminum foil (28% by weight) that is laminated on one side with a printed polyester plastic film (7% by weight) and laminated on the other side with a polyethylene film (57% by weight). The film will be used to form a container for a skin care lotion. The essential character is imparted by the plastic.

CBP rationale

The applicable subheading for the laminated plastic/aluminum film 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.

Full text

NY J80001 January 29, 2003 CLA-2-39:RR:NC:SP:221 J80001 CATEGORY: Classification TARIFF NO.: 3921.90.4090 Ms. Tina M. Beegle Mohawk Customs & Shipping Corp. P.O. Box 3065 Syracuse, NY 13220-3065 RE: The tariff classification of laminated plastic/aluminum film from Spain. Dear Ms. Beegle: In your letter dated January 6, 2003, on behalf of Marietta Corporation, you requested a tariff classification ruling. A sample was provided with your letter. The film is composed of a layer of aluminum foil (28% by weight) that is laminated on one side with a printed polyester plastic film (7% by weight) and laminated on the other side with a polyethylene film (57% by weight). The film will be used to form a container for a skin care lotion. The essential character is imparted by the plastic. The applicable subheading for the laminated plastic/aluminum film 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

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