CLA-2 CO:R:C:G: 084245 JLJ, 838322
Mr. Alvin Silvey
Silvey Shipping Co. Inc.
130 William Street, Suite 807
New York, New York 10038
RE: Tariff classification of printed paper
used to package Dannon yogurt
Dear Mr. Silvey:
You requested a tariff classification on behalf of your
client, Pechiney World Trade (USA) Inc., for laminated printed
paper imported from France and used to package Dannon yogurt.
You submitted a sample of the paper with your request.
FACTS:
The instant merchandise is printed paper laminated on one
side with metalized plastic backing. The paper is printed with
such information as the yogurt's brand name, the flavor, the net
weight, and other product information. Customs Laboratory Report
No. 2-89-30702-001 of April 3, 1989, states that the plastic
backing is precisely half the thickness of the printed paper.
The paper will be imported in rolls. Once imported, it will be
cut up into covers for yogurt containers. The printed paper is
imported in rolls.
ISSUE:
What is the tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for the
instant printed paper used to package Dannon yogurt?
LAW AND ANALYSIS
The first question to be resolved under the HTSUSA is
whether this plastic-backed paper is classified as a paper.
Chapter Note 1(f) of Chapter 48, HTSUSA, states:
-2-
1. This Chapter does not cover:
* * * * *
(F) Paper-reinforced stratified plastic sheeting, or one
layer of paper or paperboard coated or covered with a
layer of plastics, the latter constituting more than
half the total thickness, or articles of such
materials....
Inasmuch as the Customs laboratory report indicates that the
plastic backing does not constitute more than half the total
thickness, the plastic-backed paper may be considered to be a
paper for tariff purposes.
Chapter Note 11, Chapter 48, HTSUSA, reads as follows:
Except for the articles of heading 4814, or 4821,
paper ... printed with motifs, characters or pictorial
representations, which are not merely incidental to the
primary use of the goods, fall in Chapter 49.
The instant printed paper is printed with written product
information which is not incidental to the primary use of the
paper; therefore, it must be classified in Chapter 49 as printed
matter. Accordingly, the merchandise will be classified in
subheading 4911.99.60, HTSUSA, under the provision for other
printed matter, including printed pictures and photographs:
other: other: other: printed on paper in whole or in part by a
lithographic process, if they are printed in whole or in part by
lithography, or in subheading 4911.99.80, HTSUSA, if they are not
printed in whole or in part by lithography. Subheading
4911.99.60, HTSUSA, is dutiable at the general rate of 0.4
percent ad valorem, while subheading 4911.99.80, HTSUSA, is
dutiable at the general rate of 4.9 percent ad valorem.
HOLDING:
The printed paper is classified in subheading 4911.99.60,
HTSUSA, if it is printed in whole or in part by a lithographic
process, or in subheading 4911.99.80, HTSUSA, if it is not
printed in whole or in part by a lithographic process.
Sincerely,
John Durant, Director
Commercial Rulings Division
JLJohnson:tj:typed 07/03/89
6cc A.D., N.Y. Seaport (NIS-234)