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NY L81388




December 10, 2004

CLA-2-39,48:RR:NC:2:234 L81388

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.10.0000, 3920.20.0000, 4810.13.1900, 4810.13.5000, 4811.59.4040, 4811.59.6000

Ms. Felicia Iannetta
Litho-Pak
21500 Clark Graham
Baie D’Urfe, Quebec, Canada H9X 4B6

RE: The tariff classification of printed, coated, paper/foil laminates, plastic sheeting, and paper, from Canada

Dear Ms. Iannetta:

In your letter dated November 25, 2004 you requested a tariff classification ruling for certain printed and coated paper/foil laminates, plastic sheeting, and paper, used, after importation into the United States, in the production of pouches for the food packaging industry. The products are printed in Canada on material that is manufactured in the United States. The finished products are exported to the U.S. in the form of rolls of various widths, but in all cases less than 25 inches.

Seven (7) samples were submitted, each accompanied by a specification sheet and a copy of a Canada Customs “National Customs Ruling”, classifying the U.S. made materials in their unprinted condition, as imported into Canada.

Sample #1, designated PS 1003, and Sample #4, designated PS 1013, are paper/foil laminates, each consisting of a layer of paper, a layer of aluminum foil, and two (2) layers of plastics. The paper layer in each case weighs more than the combined weight of the layers of plastics. The total weight is 133 g/m2 (PS 1003) and 104 g/m2 (PS 1013).

Sample #3, designated PS 1016, consists of a layer of white printed paper and a layer of a polymer of ethylene. The paper predominates by weight to the extent of 77% to 23%.

The applicable subheading for these three (3) products, when imported in rolls of a width exceeding 15 cm, will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard, coated, impregnated or covered with plastics: Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm: Other (than certain specified kinds). The rate of duty will be Free.

When imported in rolls of a width not exceeding 15 cm, the applicable subheading will be 4811.59.6000, HTS, which provides for: Paper and paperboard, coated, impregnated or covered with plastics: Other (than certain specified kinds). The rate of duty will be Free.

Sample #5, designated PS 1020, consists of a sheet of printed paper, 0.075 mm thick, weighing 76 g/m2, coated on both surfaces with clay or other inorganic substances.

The applicable subheading for this product, when imported in rolls of a width exceeding 15 cm, will be 4810.13.1900, HTS, which provides for: such paper, weighing not more than 150 g/m2, Other (than certain specified kinds). The rate of duty will be Free.

When imported in rolls of a width not exceeding 15 cm, the applicable subheading will be 4810.13.5000, HTS, which provides for: such paper, printed, embossed or perforated. The rate of duty will be Free.

Two samples are labeled as Sample #2. One of these two samples is designated Style PS 1018, 278 WOS-2 OPPalyte. This is printed noncellular polypropylene sheet that will be used to package ice cream bars. The other product labeled as Sample #2 is designated Syle PS 1033, VLD-45. This is printed noncellular sheet that will be used to package ice cream bars. You did not identify the polymer from which this sheet is made, though sometimes VLD is used as an abbreviation for very low density, often in reference to polyethylene.

Sample #6, designated Style PS 1019, is printed multilayer noncellular sheet that will be used to package soup mix. It consists of a layer of polyethylene terephthalate (PET), a layer of polyethylene, a layer of metallized polypropylene, a layer of polyethylene and a co-extrusion of polyethylene and ethylene viny acetate (EVA). According to the weight breakdown submitted with your request, the polymers of ethylene predominate by weight.

Sample #7, designated Style PS1025, shares the same description and use as Sample #6.

The applicable subheading for Styles PS 1019 and PS 1025 will be 3920.10.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for Style PS 1018, 278 WOS-2OPPalyte, will be 3920.20.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene. The rate of duty will be 4.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on Style PS 1033, VLD-45. Your request for a classification ruling should identify the polymer(s) comprising the sheet. If there is more than one polymer, provide a breakdown showing separate weights for each polymer. When this information is available, you may wish to consider resubmission of your request.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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