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NY A85417




July 25, 1996

CLA-2-48:RR:NC:GI:234 A85417

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.29.0000

Mr. John P. Coen
John F. Kilroy Co., Inc.
JFK Int'l Airport, Cargo Bldg. 80, Suite 227 Jamaica, New York 11430-1718

RE: The tariff classification of composite sheet goods composed of aluminum foil and paper, from Belgium.

Dear Mr. Coen:

In your letter dated June 28, 1996, on behalf of UCB Inc. Packaging Division (Enfield, CT), you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a composite laminated product consisting of a sheet of aluminum foil (said to be 55 microns thick) sandwiched between two sheets of white paper (each said to weigh 100 grams per square meter). In addition, one side of the product is surface coated with a bluish heat-seal adhesive.

In a telephone conversation, you stated that this product will be used in the manufacture of "Viewmaster" reels or discs, which are mounts for photographic transparencies intended to be viewed through a specially-designed optical device. The reel or disc is made by placing the transparencies between two pieces of laminate from which "windows" have been punched out, then bonding the layers together using a heat-sealing process.

Our examination of the sample suggests that the paper layers (considered together) predominate over the foil layer with respect to the thickness, weight, feel and appearance of the overall product.

The laminate will be imported in rolls, presumed to be over 15 cm in width.

The applicable subheading for the paper/foil laminate will be 4811.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gummed or adhesive paper and paperboard, other than pressure-sensitive. The rate of duty will be free.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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