N303168 N3 Ruling Active

The tariff classification of aluminum sheets and foil from Germany, the United Kingdom, China, and Japan

Issued March 20, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7606.12.3090, 9903.85.01, 7607.11.6090, 7607.11.9090, 7606.11.3060

Headings: 7607, 7606, 9903

Product description

The products to be imported are lithographic aluminum sheets and foil. The sheets and foil are manufactured in Germany, the United Kingdom, China, and Japan. Once imported into the United States (U.S.), the sheets and foil are coated and cut. Item 1 is described as non-alloyed lithographic aluminum sheet coils with a thickness of 0.270 mm to 0.40 mm thickness.

CBP rationale

The applicable subheading for the nonalloy aluminum sheet coils will be 7606.11.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0. The applicable subheading for the alloy aluminum sheet coils will be 7606.12.3090, HTSUS, which provides for aluminum plates, sheets and strip, of a thickness exceeding 0. The applicable subheading for the nonalloy aluminum foil coils having a thickness of 0.137 mm to 0.147 mm will be 7607.11.6090, HTSUS, 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. The applicable subheading for the nonalloy aluminum foil coils having a thickness of 0.182 mm to 0.192 mm will be 7607.11.9090, HTSUS, 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.

Full text

N303168 March 20, 2019 CLA-2-76:OT:RR:NC:N1:117 CATEGORY: Classification TARIFF NO.: 7606.11.3060; 7606.12.3090; 7607.11.6090; 7607.11.9090; 9903.85.01 Ms. Katie Stevens FUJIFILM Holdings America Corporation 211 Puckett Ferry Road Greenwood, SC 29649 RE: The tariff classification of aluminum sheets and foil from Germany, the United Kingdom, China, and Japan Dear Ms. Stevens: In your letter dated February 22, 2019, you requested a tariff classification ruling. The products to be imported are lithographic aluminum sheets and foil. The sheets and foil are manufactured in Germany, the United Kingdom, China, and Japan. Once imported into the United States (U.S.), the sheets and foil are coated and cut. Item 1 is described as non-alloyed lithographic aluminum sheet coils with a thickness of 0.270 mm to 0.40 mm thickness. The applicable subheading for the nonalloy aluminum sheet coils will be 7606.11.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square) of aluminum, not alloyed, not clad, with a thickness of 6.3 mm or less. The rate of duty will be 3 percent ad valorem. Item 2 is described as alloy lithographic aluminum sheet coils with a thickness of 0.270 mm to 0.40 mm thickness. The applicable subheading for the alloy aluminum sheet coils will be 7606.12.3090, HTSUS, which provides for aluminum plates, sheets and strip, of a thickness exceeding 0.2 mm, rectangular (including square) of aluminum, of aluminum alloys, not clad, with a thickness of 6.3 mm or less: other. The rate of duty will be 3 percent ad valorem. Item 3 is described as non-alloy lithographic aluminum foil coils with a thickness of 0.137 mm to 0.147 mm, not boxed. The applicable subheading for the nonalloy aluminum foil coils having a thickness of 0.137 mm to 0.147 mm will be 7607.11.6090, HTSUS, 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: rolled but not further worked: of a thickness exceeding 0.01 mm: other. The rate of duty will be 5.3 percent ad valorem. Item 4 is described as non-alloy lithographic aluminum foil coils with a thickness of 0.182 to 0.192 mm. The applicable subheading for the nonalloy aluminum foil coils having a thickness of 0.182 mm to 0.192 mm will be 7607.11.9090, HTSUS, 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: rolled but not further worked: other: other. The rate of duty will be 3 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. On March 8, 2018, Presidential proclamations 9704 and 9705 imposed additional tariffs and quotas on a number of steel and aluminum mill products. Exemptions have been made on a temporary basis for some countries. Quantitative limitations or quotas may apply for certain exempted countries and can also be found in Chapter 99. Additional duties for steel of 25 percent and for aluminum of 10 percent are reflected in Chapter 99, subheading 9903.80.01 for steel and subheading 9903.85.01 for aluminum. Products classified under subheadings 7606.11.3060, 7606.12.3090, 7607.11.6090 and 7607.11.9090, HTSUS, may be subject to additional duties or quota. At the time of importation, you must report the Chapter 99 subheading applicable to your product classification in addition to the Chapter 72, 73 or 76 subheading listed above. The Proclamations are subject to periodic amendment of the exclusions, so you should exercise reasonable care in monitoring the status of goods covered by the Proclamations and the applicable Chapter 99 subheadings. 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 Angelia Amerson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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