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NY L80677




November 9, 2004

CLA-2-48:RR:NC:2:234 L80677

CATEGORY: CLASSIFICATION

TARIFF NO.: 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, plastic coated, paper/foil laminates, from Canada

Dear Ms. Iannetta:

In your letter dated October 29, 2004, you requested a tariff classification ruling for certain printed, plastic coated paper/foil laminates, used, after importation into the United States, in the production of pouches for the food packaging industry. The product is printed in Canada on material that is manufactured in the United States. The finished product is exported to the U.S. in the form of rolls of various widths, but in all cases less than 25 inches.

Five (5) samples were submitted, each accompanied by a specification sheet and a copy of a Canada Customs “National Customs Ruling”, classifying the U.S. made laminate in its unprinted condition, as imported into Canada.

The samples are designated PS1001, PS 1002, PS 1026, PS 1010, PS 1024. Each consists 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 samples weigh 100 gm/2 to 124 gm/2.

The applicable subheading for the printed, plastic coated paper/foil laminates described, 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.

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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