N353342

N353342 September 30, 2025 CLA-2-76:OT:RR:NC:N5:116 CATEGORY: Classification TARIFF NO.: 7607.20.1000; 7607.20.5000; 9903.01.24; 9903.85.02; 9903.01.33; 9903.91.01 Mr. Damon V. Pike BDO USA 1601 Forum Place, 9th Floor Centurion Plaza West Palm Beach, Florida 33401 RE: The tariff classification, country of origin, and status under the United States-Mexico-Canada Trade Agreement (USMCA) of flexible laminated wrapping products Dear Mr. Pike: In your letter dated September 6, 2025, you requested a classification determination, a determination on the eligibility of preferential trade treatment under USMCA, a country of origin determination for marking purposes, and a country of origin determination for the purposes of applicability of any trade remedies for your client, Atlantic Coated Papers, Inc., (“ACP”). There are four products under consideration: 1) BestCo Inner Wrap, 2) BestCo Outer Wrap, 3) Guardian Drug Co. packaging material, and 4) Schreiber packaging material. The products are used to wrap a variety of products. Product 1, BestCo Inner Wrap, is described as a nutraceutical piece wrapper that is used on individual servings of products. It consists of five layers, listed from inside to outside: bleach kraft paper, adhesive, aluminum foil, ink, and overlacquer. An analysis of the thickness of each layer shows that paper is the thickest layer, followed by the foil, the adhesive, and the ink/overlacquer layer, respectively. An analysis of the weight of each layer shows that the foil is the heaviest layer, followed by the paper, the adhesive, and the ink and overlacquer, respectively. An analysis of the cost of each layer shows that the ink and overlacquer layer is the most expensive, followed by the adhesive, the foil, and the paper, respectively. You stated that the paper provides support and a printable surface, while the aluminum foil layer provides the barrier properties to the product. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. Product 2, BestCo Outer Wrap, is described as a nutraceutical package wrapper used to wrap multiple individual servings. It consists of six layers, listed from inside to outside: ionomer resin, aluminum foil, PE resin, C1S paper, ink, and overlacquer. An analysis of the thickness of the layers shows that the paper layer is the thickest, followed by the PE resin (Surlyn), the LDPE, the foil, and the ink/overlacquer, respectively. An analysis of the weight of each layer shows that the paper is the heaviest layer, followed by the Surlyn, the foil, the LDPE, and the ink and overlacquer, respectively. An analysis of the cost of each layer shows that the ink and overlacquer layer is the most expensive, followed by the Surlyn, the foil, the paper, and the LDPE, respectively. You stated that the paper provides support and a printable surface, while the aluminum foil layer provides the barrier properties to the product. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. Product 3, Guardian Drug Co. packaging material, consists of four layers: ionomer resin, aluminum foil, PE resin, and paper. An analysis of the thickness of the layers shows that the paper is the thickest layer, followed by the Surlyn (ionomer resin), the foil, and the LDPE layers, respectively. An analysis of the weight of each layer shows that the foil is the heaviest layer, followed by the paper, the Surlyn, and the LDPE, respectively. An analysis of the cost of each layer shows that the Surlyn layer is the most expensive, followed by the foil, the paper, and the LDPE, respectively. You stated that the aluminum foil provides the barrier properties to the final product. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. A description of product 3’s use(s) has not been provided. Product 4, Schreiber packaging material, is described as a food-grade packaging for individual cream cheese brick wrapping. It consists of six layers, listed from inside to outside: wax, PET, adhesive, aluminum foil, ink, and overlacquer. An analysis of the thickness of the layers shows that the wax layer is the thickest layer, followed by the PET, the foil, the adhesive, and the overlacquer, respectively. An analysis of the weight of each layer shows that the wax is the heaviest layer, followed by the foil, the PET, the adhesive, and the overlacquer, respectively. An analysis of the cost of each layer shows that the adhesive layer is the most expensive, followed by the overlacquer, the foil, the wax, and the PET, respectively. The aluminum foil side is printed with ink and overlacquered. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. You indicate that products 1, 2, and 3 are substantially similar to NY ruling N301174, dated November 15, 2018, which determined that three different categories of multilayer packaging materials, each consisting of a lamination of plastics, paper, and aluminum foil were classified under subheading 4811.59.4040. Using this ruling as precedent, you suggest classification of products 1 and 2 in subheading 4811.59.6000, Harmonized Tariff Schedule of the United States (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 covers with plastics (excluding adhesives): other: other. You suggest classification of product 3 in subheading 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. We disagree. Ruling N301174 was revoked by operation of law by Amcor Flexibles v. US, Slip Op 20-1, January 3, 2020. You have indicated that the foil is the functional layer. It is impermeable to gases, moisture, light, etc., while the paper is supporting and/or backing the foil. It does not matter that one side is covered with plastic and one side is covered with paper. Per Amcor, "In the alternative, “backing” could be interpreted to mean “on only one side. Since either side may conceivably be considered to be the “back,” the language of the HTSUS, dictionary definitions and other guidance noted above do not limit “backed” or “backing” such that only Side A of the item may have a material affixed to it, while Side B may not. To the contrary, neither the HTSUS nor other authorities cited limit the placement of materials to only a single side of the material being backed, and no other limitation precludes specifically a foil laminated with materials on both sides from being classified as aluminum foil. See, e.g., NYRL F84357 (March 27, 2000) available at https://rulings.cbp.gov/ruling/F84357 (classifying aluminum foil with plastic film on one side and a heat sealant on the other under Heading 7607)." The Amcor decision goes on to say “The WCO has stated that the ”backing” is intended to “serve solely to make up for the flimsiness of the foil, which could not otherwise withstand the handling necessary for transport and subsequent treatment.” Although some of the thickness, weight, and value analyses indicate that, in some instances, the foil is not the predominant layer, the aluminum foil layer provides the barrier properties that 

of the thickness of each layer shows that paper is the thickest layer, followed by the foil, the adhesive, and the ink/overlacquer layer, respectively. An analysis of the weight of each layer shows that the foil is the heaviest layer, followed by the paper, the adhesive, and the ink and overlacquer, respectively. An analysis of the cost of each layer shows that the ink and overlacquer layer is the most expensive, followed by the adhesive, the foil, and the paper, respectively. You stated that the paper provides support and a printable surface, while the aluminum foil layer provides the barrier properties to the product. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. Product 2, BestCo Outer Wrap, is described as a nutraceutical package wrapper used to wrap multiple individual servings. It consists of six layers, listed from inside to outside: ionomer resin, aluminum foil, PE resin, C1S paper, ink, and overlacquer. An analysis of the thickness of the layers shows that the paper layer is the thickest, followed by the PE resin (Surlyn), the LDPE, the foil, and the ink/overlacquer, respectively. An 

analysis of the weight of each layer shows that the paper is the heaviest layer, followed by the Surlyn, the foil, the LDPE, and the ink and overlacquer, respectively. An analysis of the cost of each layer shows that the ink and overlacquer layer is the most expensive, followed by the Surlyn, the foil, the paper, and the LDPE, respectively. You stated that the paper provides support and a printable surface, while the aluminum foil layer provides the barrier properties to the product. No one layer predominates over another layer in all three values examined: thickness, weight, and cost. Product 3, Guardian Drug Co. packaging material, consists of four layers: ionomer resin, aluminum foil, PE resin, and paper. An analysis of the thickness of the layers shows that the paper is the thickest layer, followed by the Surlyn (i