CLA-2 CO:R:C:G RFC 086757
Jean F. Maguire
Area Director of Customs
New York Seaport
6 World Trade Center
New York, NY 10048
RE: Internal Advice Request No. 67/89 relating to the tariff
classification of certain printed plastic film for packaging
Dear Ms. Maguire:
This request for internal advice was initiated by a letter
dated October 21, 1989, from Sobel Shipping Co., Inc., on behalf
of Marcal Paper Mills Inc.
FACTS:
The merchandise consists of 19-inch-wide rolls of plastic
film upon which, at regular intervals, are printed decorative
pictures, self-promoting slogans, manufacturer's name, product
guarantee, code bar, etc. Also on the film at regular intervals
are a series of dots (identified as "magnetic black ink marks")
which are stated to be read by an electric eye on a packaging
machine in order to activate the cutting, folding, and sealing of
the plastic film around certain paper items.
ISSUE:
Whether printed plastic film imported in rolls 19 inches in
width should be classified as plastic film, plastic articles for
the conveyance or packing of goods, or printed matter under the
HTSUSA.
LAW AND ANALYSIS:
Subheading 3920 provides for other plates, sheets, film,
foil and strip, of plastics, noncellular and not reinforced,
laminated, supported or similarly combined with other materials.
Chapter note 10 to chapter 39 states:
In headings 3920 and 3921, the expression "plates, sheets,
film, foil and strip" applies only to plates, sheets, film,
foil and strip (other than 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) (emphasis in
original).
Additionally, the Explanatory Notes to heading 3920 state:
According to Note 10 to this Chapter, the expression
"plates, sheets, film, foil and strip" applies only to
plates, sheets, film, foil and strip and to blocks of
regular geometric shape, whether or not printed or otherwise
surface-worked (for example, polished, embossed, coloured,
merely curved or corrugated), uncut or cut into rectangles
(including squares) but not further worked (even if when so
cut they become articles ready for use, for example,
tablecloths).
In the instant case, the above-described goods at the time of
importation are simply printed rolls of plastic film. The
goods, then, are provided for specifically or eo nomine in the
HTSUSA under heading 3920, and should be so classified.
Subheading 3923 provides for, in part, "articles for the
conveyance or packing of goods..." (emphasis added). The above-
described goods are not classified under this heading because (1)
the goods, as discussed above, are specifically provided for
under heading 3920, and (2) the goods are not "articles" (which
includes unfinished or incomplete articles) at the time of
importation but rather a material or component for use in making
an article (e.g., rolls of plastic film for use in making plastic
bags). (In the October 21, 1989, letter of request for internal
advice, the requester cites GRI 2(a) in support of its argument
that the instant goods should be considered "incomplete or
unfinished articles." GRI 2(a) states, in part, that "[a]ny
reference in a heading to an article shall be taken to include a
reference to that article incomplete or unfinished, provided
that, as entered, the incomplete or unfinished article has the
essential character of the complete or finished article. As the
goods are not articles--including unfinished or incomplete
articles--then GRI 2(a) has no application to the present
classification analysis.)
Note 2 to section VII states that "[e]xcept 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." The general notes to the Explanatory Notes
to chapter 49 state, in part, that "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...[with the exception of]
...goods...in which the printing is merely incidental to their
primary use...." In the instant case, the printing on the
plastic film merely consists of decorative pictures, self-
promoting slogans, manufacturer's name, product guarantee, code
bar, etc., all inconsequential to the nature and use of the rolls
of plastic film at the time of importation. Therefore, the
printing on the rolls does not act to render the essential nature
and use of the rolls as imported to be that of "printed matter."
The rolls of plastic film, then, are not properly classifiable
in chapter 49. (The "magnetic black ink marks" which are on the
rolls of plastic film are merely an encoding device not within
the contemplation of "printed matter" for chapter 49 and, also,
do not act to render the essential nature and use of the rolls of
plastic film as imported to be that of "printed matter.")
HOLDING:
The above-described rolls of plastic film are classified
under subheading 3920.10.0000, HTSUSA, which provides for other
plates, sheets, film, foil and strip, of plastics, noncellular
and not reinforced, laminated, supported or similarly combined
with other materials, of polymers of ethylene.
You should inform the inquirer of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division