United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 885711 - NY 885898 > NY 885740

Previous Ruling Next Ruling
NY 885740

May 17, 1993

CLA-2-39:S:N:N6:221 885740


TARIFF NO.: 3921.90.4090

Mr. Tony Sambrotto
John V. Carr & Son, Inc.
560 Delaware Avenue
Buffalo, New York 14202

RE: The tariff classification of packaging material from Canada.

Dear Mr. Sambrotto:

In your letter dated May 6, 1993, on behalf of Frito Lay Co., Canada, you requested a tariff classification ruling.

The packaging material will be imported in the form of sheet that is composed of a metallized polypropylene/polyethylene laminate. The sheet is printed with product information, and after importation it will be packaged with food. As they are filled, the sheets will be machine cut and sealed so that they form bags for the food.

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

Goods classifiable under subheading 3921.90.4090, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You have asked about country of origin marking requirements. The sheets do not have to be marked with the country of origin, provided that the packages in which the sheets reach the final purchaser are marked. In this instance, the final purchaser of the sheets is the company that fills the bags with food.

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

Previous Ruling Next Ruling

See also: