CLA-2 CO:R:C:G 085524 JLJ
Mr. Young H. Lee
Union Incorported
320 Kalmus Drive
Costa Mesa, California 92626
RE: Printed Polypropylene Film
Dear Mr. Lee:
You request a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for
certain printed polypropylene film imported from South Korea
and used as packaging material for ramen noodles.
FACTS:
The instant merchandise is imported in the form of printed
polypropylene film in roll form, approximately 6-7/8 inches in
width. The film is printed with product information such as
instructions for making the ramen noodles, menu suggestions,
the name of the product ("Smack Ramen Oriental Noodle Soup"),
the flavor of the product ("Teriyaki Chicken Flavor"), the net
weight and the ingredients. The film has magnetic ink marks
which can be read by an electric eye to trigger a mechanism to
cut the film to the desired length.
After importation, the printed polypropylene film is cut
into lengths and used to package ramen noodles.
ISSUE:
What is the proper HTSUSA classification of the printed
polypropylene film?
LAW AND ANALYSIS:
You argue that the printed polypropylene film should be
classified under the provision for articles for the conveyance
-2-
or packing of goods, of plastics, other in subheading
3923.90.00, HTSUSA. We observe that, in its imported form,
the instant merchandise is incapable of "containing," as it
consists of rolls of continuous lengths of flat plastic
printed film.
Section VII, Note 2, HTSUSA, reads as follows:
2. Except for the goods of heading 3918 or 3919,
plastics, rubber and articles thereof, printed
with motifs, characters or pictorial
representations, which are not merely incidental
to the primary use of the goods, fall in chapter 49.
We note that Chapter 48, Note 11, reads in a similar
fashion. We interpret these two similar notes to be
corollaries advising us of the primacy of the printed matter
provisions. The Explanatory Notes to Chapter 49 agree with
this interpretation. At page 691 of the Chapter 49
Explanatory Notes, under "General, "the Notes say:
With the few exceptions referred to below, this
Chapter covers all printed matter of which the
essential nature and use is determined by the
fact of its being printed with motifs, characters
or pictorial representations.
* * * *
Goods of heading 39.18, 39.19, 48.14 or 48.21 are
also excluded from this Chapter, even if they are
printed with motifs, characters or pictorial
representations, which are not merely incidental
to the primary use of the goods.
Since Heading 3920 is not one of the exclusions from the
printed matter provisions, we interpret the above-cited Notes
to mean that printed polypropylene film such as the instant
merchandise must be classified in Chapter 49, HTSUSA, if it is
printed with motifs, characters or pictorial representations
which are not merely incidental to the primary use of the
goods.
Chapter 39, Note 10, HTSUSA, says:
In headings 3920 and 3921, the expression "plates,
sheets, film, foil and strip" applies only to
plates, sheets, film, foil and strip (other than
-3-
those of chapter 54) and to blocks of regular
geometric shape, whether or not printed or
otherwise surface-worked, uncut or cut into
rectangles (including squares) but not further
worked (even if when so cut they become articles
ready for use).
The instant merchandise is printed with important product
information (e.q., instructions for making the product and a
list of ingredients). We consider this printed information to
be more than merely incidental to the primary use of the
goods, therefore Section VII, Note 2, HTSUSA, applies. The
instant polypropylene film which is printed with characters
not merely incidental to the primary use of the goods must be
classified under one of the provisions for other printed
matter in Chapter 49, HTSUSA, which specifically covers
printed matter. The instant printed film is classified under
the provision for other printed matter, other, other, other,
other, in subheading 4911.99.8000, HTSUSA, dutiable at the
rate of 4.9 percent ad valorem.
If the polypropylene film was not printed with motifs,
characters or pictorial representations which were more than
incidental to the primary use of the goods or if the film was
not printed at all, it would be classified under the provision
for other film of plastics, of polymers of propylene, in
subheading 3920.20.0000, HTSUSA, dutiable at the rate of 4.2
percent ad valorem.
HOLDING:
The instant polypropylene film, which is printed with
characters which are more than incidental to the primary use
of the goods, is classified in subheading 4911.99.8000,
HTSUSA. If the instant film was not printed or was printed
with motifs, characters or pictorial representations which
were merely incidental to the primary use of the goods, it
would be classified in subheading 3920.20.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Operations Division
andersoz library 085524jlj
6cc: Are Dir New York Seaport
JJohnson:za:12/20/89