CLA-2 CO:R:C:G 085412 RFC
Mr. Alvin Silvey
Silvey Shipping Co. Inc.
130 William Street, Suite 807
New York, NY 10038
RE: Revocation of Headquarters Ruling Letter (HRL) 084245;
printed, metallized-plastic paper
Dear Mr. Silvey:
In HRL 084245, dated July 13, 1989, you were issued a tariff
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) for printed paper laminated on
one side with a metallized-plastic backing. In HRL 084245, this
product was classified under heading 4911 of the HTSUSA. Upon
review and reconsideration and for the reasons set forth below,
we have determined that your product is properly classified under
heading 4811 of the HTSUSA.
FACTS:
The goods consists of paper laminated on one side with a
metallized-plastic backing. The paper is imported in rolls in
excess of 36 cm in width and is printed at regular intervals with
decorative pictures of fruit, product brand name, product
descriptions (i.e., low fat yogurt and net weight). (All of this
information is apparently included on the side labels of the
product containers along with other, more significant
information, e.g., essential nutritional information.)
ISSUE:
What is the proper classification under the HTSUSA of printed
paper laminated on one side with a metallized-plastic backing
that is imported in rolls in excess of 36 cm in width for use as
square-size pieces of paper to be placed over the tops of small,
plastic containers of yogurt?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, then according to the
remaining GRIs, taken in order.
In the instant classification analysis, there exist two
chapters in which the goods may be potentially classified: to
wit, chapter 48 and chapter 49. Chapter 48 provides for, among
other things, printed paper. The general notes to the
Explanatory Notes to chapter 48 state, among other things, that
"[t]his [c]hapter includes printed papers (such as wrapping
papers for individual traders, printed with names of traders,
trade marks and devices, directions for use of merchandise)
provided that the printing is merely incidental to the use of
the paper for wrapping, writing, etc., and that the goods do not
constitute printed matter of [c]hapter 49...." Within chapter
48, heading 4811 provides for, among other things, rolls of
printed paper, coated or covered with plastics. The Explanatory
Notes to heading 4811 state that this heading includes, among
other things, "[p]aper...printed with motifs, characters or
pictorial representations merely incidental to their primary use
and not constituting printed matter of Chapter 49...." On the
other hand, chapter 49 provides for printed matter. The general
notes to the Explanatory Notes to chapter 49 state, in part, that
"this [c]hapter 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 goods consist of rolls of printed,
laminated paper, and the printing simply consists of decorative
pictures of fruit, product brand name, and product descriptions.
This printing is inconsequential to the nature and use of the
goods at the time of importation: The rolls of paper are merely a
material or component for use with small containers for yogurt,
i.e., after importation the rolls of paper are cut into square-
size pieces and placed over the tops of the containers. The
above-described printing relating to the yogurt, then, is merely
incidental to this use because (1) the rolls of paper could still
be put to this same use without any printing and (2) the printing
does not determine in any manner the use of the rolls of paper.
Therefore, the printing on the rolls of paper does not act to
render the essential nature and use of the rolls of paper as
imported to be that of "printed matter." Accordingly, the rolls
of printed, laminated paper are properly classified in chapter 48
(under heading 4811 which provides for such goods, i.e., rolls of
printed paper coated or covered with plastic) rather than in
chapter 49.
In view of prior rulings and decisions issued under the
previous tariff schedule, one may be inclined to believe that the
instant goods constitute "articles," and thus should be
classified under heading 4823 as "other articles of coated
paper." This belief is incorrect. First, under the HTSUSA, the
goods are not "articles" (which includes unfinished or incomplete
articles) at the time of importation but rather a material or
component for use with an article (i.e., rolls of paper which
will after importation be cut up into square-size pieces of paper
and placed over the tops of small, plastic containers--which
themselves are articles). Second, GRI 1 requires, as discussed
above, that classification be determined first according to
the terms of the headings of the tariff schedule. In the instant
case, the goods are more specifically described according to the
terms of heading 4811 (rolls of printed paper coated or covered
with plastics) than the terms of heading 4823 (other articles of
coated paper).
In view of the above, the above-described goods are
properly classified under subheading 4811 as rolls of printed
paper, coated or covered with plastics.
HOLDING:
The above-identified product is properly classified under
subheading 4811.39.4040, HTSUSA, which provides for paper,
surface-decorated or printed, coated or covered with plastics, in
rolls. Products classified under this subheading may be entered
free of duty.
In light of the above, HRL 084245 is hereby revoked. See 19
C.F.R. 177.9(d). If pending transactions are adversely affected
by this revocation, you may apply to this office for a delay in
the effective date of this ruling letter. Any delay that may be
granted will be based on your showing of reasonable, detrimental
reliance on HRL 084245. Delays may be granted for a period of up
to 90 days from the date a ruling letter is issued. Id.
Sincerely,
John Durant, Director
Commercial Rulings Division