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NY N006034




February 16, 2007

CLA-2-76:RR:NC:1:117

CATEGORY: CLASSIFICATION

TARIFF NO.: 7607.20.5000

Mr. Michel Giguère
Deluxe Paper products inc.
200 Marien avenue
Montréal Est, Québec H1B4V2
Canada

RE: The tariff classification of aluminum foil/paper laminates from Canada.

Dear Mr. Giguère:

In your letter, dated January 24, 2007, you requested a tariff classification ruling.

The merchandise is described as follows:

“17 Lb Foil Butter Wrap” is a laminate material consisting of aluminum foil (having a thickness of 0.00028 inch) bound by a thin layer of adhesive (polyvinyl acetate polymer) to paper (of a thickness of 0.0015 inch). A coating of nitrocellulose resin base is applied to the product. Imported in roll form (from 6.125 to 10.75 inches x 3,000 to 7,000 feet), this laminate is used by the food industry to wrap butter. “23 Lb Foil Butter Wrap” is a laminate material consisting of aluminum foil (having a thickness of 0.00028 inch) bound by a thin layer of adhesive (polyvinyl acetate polymer) to paper (of a thickness of 0.0024 inch). A coating of nitrocellulose resin base is applied to the product. Imported in roll form (6.125 inches width x 6,375 feet in length), this laminate is used by the food industry to wrap butter.

The applicable subheading for the aluminum foil/paper laminates will be 7607.20.5000, Harmonized Tariff Schedule of the United States (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, backed, other. The rate of duty will be free.

In your correspondence you inquire as to the applicability of Chapter 48. Note 2(n), Chapter 48, HTSUS, specifies, “This chapter does not cover metal foil backed with paper or paperboard (Section XV).” Hence, this aluminum foil backed with paper is statutorily excluded from classification in Chapter 48.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Gloria Stingone at 646-733-3020.

Sincerely,

Robert B. Swierupski
Director,

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