The tariff classification of composite sheets of aluminum foil and plastic from Japan

N315057 October 30, 2020 CLA-2-39:OT:RR:NC:N1:137 CATEGORY: Classification TARIFF NO.: 3921.90.4090 James Pai BDO USA, LLP 600 Anton Boulevard, Suite 500 Costa Mesa, California 92626 RE: The tariff classification of composite sheets of aluminum foil and plastic from Japan Dear Mr. Pai: In your letter dated October 5, 2020 you requested a tariff classification ruling, on behalf of your client LG Chem Michigan Inc (LGCMI). The subject merchandise is a sheet constructed of five layers bonded together with adhesives. The product consists of a layer of polyethylene terephthalate, an oriented nylon film layer, a soft aluminum foil layer with a hydrocarbon resin surface treatment, an acid modified polypropylene layer and a polypropylene layer. The thickness and the weight of the plastics far exceed the thickness and weight of the aluminum. The sheet will be imported on rolls in widths of 200 millimeters (mm), 266 mm and 400 mm. The sheet will be used in the manufacture of lithium-ion battery pouches, which protect the batteries from external shocks such as electricity, electrolyte leakage, moisture/water, etc. You suggest classification in 3921.90.1500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other plates, sheets, film, foil and strip, of plastics: other: combined with textile materials and weighing not more than 1.492 kg/m2: products with textile components in which man-made fibers predominate by weight over any other single textile fiber: other. We disagree. The nylon layer is a flat extruded sheet of plastic film rather than a textile layer and makes up a minute amount of the total weight of the sheet. The applicable subheading for the sheet of aluminum foil and plastic will be 3921.90.4090, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: other: other: flexible: other. The general rate of duty will be 4.2 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. 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 Christina Allen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division