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NY 873871

May 12, 1992

CLA-2-76:S:N:N1:115 873871


TARIFF NO.: 7616.90.0080

Ms. Cindy Ireland
CCL Technologies
430 Steelcase Road East
Markham, Ontario

RE: The tariff classification of inner packaging systems from Canada.

Dear Ms. Ireland:

In your letter dated April 23, 1992, you requested a tariff classification ruling.

The subject items constitute the inner packaging systems for aerosol cans. The product has three components:

1) Film - This is an aluminum foil laminated to plastic that is purchased from Reynold Metals of Richmond, VA.

2) Valve - The valve is comprised of a polyethylene actuator, a polypropylene tinplate laminate valve cup, a nylon stem, a buna stem gasket, a stainless steel valve spring and a polypropylene or nylon housing. The valve manufactured by a Canadian subsidiary of a U.S. company, Precision Valve Co. of Ajax, Ontario.

3) Label - A Canadian manufactured label is the applied to the rolled bag or pouch that is produced from the film.

The valve is heat sealed to the bag or pouch and sold as "The Advanced Barrier System". The U.S. purchaser places the unit inside an aerosol can, pressurizes the can with gas, crimps the valve to the can and fills the product through the valve into the bag. The finished product is sold to the public and represents a variation of a traditional aerosol product. The "System", as imported, is a part of a container wholly produced from Canadian and U.S. components.

The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.

Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the laminated aluminum classification is last.

The applicable subheading for the inner packaging systems will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum: other. The duty rate will be 5.7% ad valorem.

Goods classifiable under subheading 7616.90.0080, HTS, which have originated in the territory of Canada, will be entitled to a 3.4% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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