The tariff classification of a laminate for the "Pringles" Chip can from Austria

N122728 October 5, 2010 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4811.59.4040; 4811.59.6000 Mr. Steve Lieb Mondi Minneapolis Inc. 5261 Ashton Avenue NE Fridley, Minnesota 55421 RE: The tariff classification of a laminate for the “Pringles” Chip can from Austria Dear Mr. Lieb: In your letter dated September 3, 2010 you requested a tariff classification ruling. Two samples were submitted by you for review. You supplied this office with certain specifications for the merchandise at the time of importation. Your description is unbleached kraft paper backing an aluminum foil that is coated with a low density polyethylene. The merchandise will be supplied in the form of uncut rolls (presumed to be over 15 cm in width). Based on the samples submitted and the specifications supplied by your office, U. S. Customs and Border Protection (CBP) has determined that the essential character of this merchandise is the paper and not foil. The applicable subheading for the “laminated foil”, over 15 cm in width, will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: 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 the unfolded state: other: other. The rate of duty will be Free. The applicable subheading for the “laminated foil” not over 15 cm in width will be 4811.59.6000, HTSUS, which provides for Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives), not enumerated elsewhere. The rate of duty will be Free. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division