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NY M86072

August 29, 2006

CLA-2-39:RR:NC:N2:221 M86072


TARIFF NO.: 3921.90.4090; 3923.21.0095

Mr. Anthony Cuschieri
International Packaging Films, Inc.
54 Tappan Road
Norwood, NJ 07648

RE: The tariff classification of laminated film and packaging bags from China.

Dear Mr. Cuschieri:

In your letter dated August 16, 2006, you requested a tariff classification ruling.

You have submitted a sample of laminated film and a sample of a packaging bag made from the laminated film. The laminate is a four-layer construction consisting of 12 micron polyester film, 7 micron aluminum foil, 15 micron biaxially oriented polyamide film and 70 micron polyethylene film. Thus, the plastic layers account for over 93 percent of the thickness of the product. According to the breakdowns submitted with your request, the plastic layers also account for 83.8 percent of the weight and 67 percent of the value. Although the sample film swatch is printed, you have requested a classification for the master roll in an unprinted form. The bag made from the film laminate is a gusseted bag used for packaging food products. It is heat sealed at the bottom and back and is open at the top so that the food may be packaged inside it. The bag has no handles. It may be imported in a printed or unprinted form.

The applicable subheading for the unprinted four layer laminate will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: other: flexibleother. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the packaging bags made from this laminate, whether or not the bags are printed, will be 3923.21.0095, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethyleneother. The rate of duty will be 3 percent ad valorem.

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 http://www.usitc.gov/tata/hts/.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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