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NY 813241

August 11, 1995

CLA-2-39:S:N:N6:221 813241


TARIFF NO.: 3921.90.4090

Mr. M. Leon Jensen
Controlled Environment Packaging, Inc.
3850 Holcomb Bridge Road, Suite 270
Norcross, GA 30092

RE: The tariff classification of "Cepac" heat sealable barrier packaging sheeting from the United Kingdom.

Dear Mr. Jensen:

In your letter dated May 15, 1995, which was received in this office July 14, 1995, you requested a tariff classification ruling.

The merchandise consists of four types of heat sealable laminated packaging sheeting, imported on rolls. Each type consists of a layer of metallized polyester, a layer of polyethylene, a layer of aluminum foil, and a layer of a polyolefin laminate. Cepac 143 consists of approximately 85 percent by weight and 82 percent by value of plastics. Cepac 153 consists of approximately 82.6 percent by weight and 83 percent by value of plastics. Cepac 113 consists of approximately 80.8 percent by weight and 78 percent by value of plastics. Cepac 113 Plus consists of approximately 82.6 percent by weight and 80 percent by value of plastics. According to the descriptive literature, the layer of aluminum foil acts as a barrier against gas, moisture, ultraviolet rays and odor, while the layers of plastics provide integrity, flexibility of lamination, heat sealability and strength, tear and puncture resistance.

The applicable subheading for the four types of Cepac barrier sheeting will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem.

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
New York Seaport

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