The tariff classification of packaging materials consisting of aluminum foil and plastic from Germany.

NY J80010 January 24, 2003 CLA-2-76:RR:NC:N1:118 J80010 CATEGORY: Classification TARIFF NO.: 7607.19.6000; 7607.20.5000; 7607.20.1000; 3921.90.4090 Mr. Michael Loye Import Manager Cargo Brokers International P.O. Box 45427 Atlanta, GA 30320 RE: The tariff classification of packaging materials consisting of aluminum foil and plastic from Germany. Dear Mr. Loye: In your letter dated January 7, 2003, you requested a ruling on behalf of Lawson Mardon Singen Gmbh on tariff classification. You have described the products as follows: Item 114-0010E – aluminum alloy foil (0.045 mm thickness) with an extrusion and coating. Product information has been printed on the product. The total thickness of the product is 0.078 mm. Item 114-2004E – aluminum alloy foil (0.045 mm thickness) with oPP film (.020 mm thickness) laminated to the foil and coated with lacquers. The total thickness of the product is 0.090 mm. Item 114-2008E – aluminum alloy foil (0.045 mm thickness), with oPP film (.020 mm thickness) laminated to the foil and coated with lacquer. Product information has been printed on the product. The total thickness of the product is 0.1645 mm. Item 114-2011E – aluminum alloy foil (0.045 mm thickness) with PP film (0.020 mm thickness) laminated to the foil. Product information has been printed on the product and it has been coated with a lacquer. The total thickness of the product is 0.089 mm. Item 115-0040E – aluminum alloy foil (0.045 mm thickness) laminated on one side with oriented polyamide (oPA) film (0.025 mm thickness) and laminated on the other side with a rigid PVC film (0.060 mm thickness). The total thickness of the product is 0.1381 mm. The applicable subheading for item 114-0010E will be 7607.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: not backed: other: other: other. The rate of duty will be 3% ad valorem. The applicable subheading for item 114-2004E will be 7607.20.5000, HTS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: other. The rate of duty will be free. The applicable subheading for items 114-2008E and 114-2011E will be 7607.20.1000, HTS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm: backed: covered or decorated with a character, design, fancy effect or pattern. The rate of duty will be 3.7% ad valorem. The applicable subheading for item 115-0040E will be 3921.90.4090, HTS, which provides for other plates, sheets, film, foil and strip, of plastics: other: other: flexible: other: other. The rate of duty will be 4.2% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division