N308722

N308722 February 4, 2020 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 4811.59.4040, 4811.59.6000 Ms. Diana Maichetti Gulf Premier Logistics, LLC 340 N. Sam Houston Pkwy E #217 Houston, TX 77060 RE: The tariff classification of a multilayered material from France or Germany Dear Ms. Maichetti: In your letter, dated January 6, 2020, you requested a tariff classification ruling on behalf of your client, Gascogne Flexible. Product information was submitted for our review. There are three sheet products under consideration: Item 7004107 is a clay-coated paper that is bonded with polyethylene (PE) to aluminum foil. The aluminum foil is then coated with Surlyn, a copolymer resin. The paper is bleached and the product is imported in rolls. The product weighs approximately 99.15 grams per square meter (gsm), and the total thickness of the polymer layers does not exceed half of the total thickness of the product. The total thickness of the polymers significantly exceeds that of the foil. This product is used for vertical and horizontal form fill and seal (VFFS and HFFS, respectively) packaging. The clay coating permits for multiple printing process options. Item 7217100 is a clay-coated paper that is bonded with polyethylene (PE) to aluminum foil. The aluminum foil is then coated with Coex Surlyn, a copolymer resin. The paper is bleached and the product is imported in rolls. The product weighs approximately 99.15 grams per square meter (gsm), and the total thickness of the polymer layers does not exceed half of the total thickness of the product. The total thickness of the polymers significantly exceeds that of the foil. This product is used for vertical and horizontal form fill and seal (VFFS and HFFS, respectively) packaging. The clay coating permits for multiple printing process options. Item 7020100 is a multilayer film consisting of cellophane that is bonded with PE to aluminum foil. The foil is then coated with Coex Surlyn. The product is imported in rolls. It weighs approximately 98.2gsm, and the total thickness of the polymer layers significantly exceeds that of the foil. This product is used for VFFS and HFFS packaging. Products 7004107 and 7217100 are constructed of a paper that is coated or covered with aluminum foil and polymers. In both cases, the total thickness of the polymers does not exceed half of the total thickness of the product, thereby precluding classification in Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS) (See Note 2(g) to Chapter 48, HTSUS.). Because the combined weights and thicknesses of the polymer layers far exceed those of the foil, we find that the two products are papers that have been coated or covered with plastics. You do not indicate the width of any roll in your submission. The applicable subheading for items 7004107 and 7217100, when measuring more than 15cm in width, will be 4811.59.4040, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other. The rate of duty will be free. The applicable subheading for items 7004107 and 7217100, when measuring fewer than 15cm in width, will be 4811.59.6000, HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: Other. The rate of duty will be free. At this time, we are precluded from ruling on Item 7020100. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom. As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of Appeals for the Federal Circuit. See Amcor Flexibles Singen GmbH v. United States, Court No. 15-00240, Slip Op. 20-1. If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed. 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 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division