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HQ 083825


June 14, 1989

CLA-2: CO:R:C:G 083825 jlj, 837185

CATEGORY: CLASSIFICATION

TARIFF No.: 4911.99.60; 4911.99.80

Ms. Dora Dwyer,
Import Manager
Haas Food Manufacturing Corporation
35 Prindle Hill Road
Orange, Connecticut 06477

RE: Classification of Pez candy wrappers

Dear Ms. Dwyer:

You requested a tariff classification for Pez candy wrappers manufactured in Austria. You submitted samples of the empty wrappers and of wrappers containing Pez candy.

FACTS:

The wrappers at issue are sheets of paper measuring 2 1/8 inches by 2 1/4 inches. They are printed in various colors, with the Pez logo, the identifying words (lemon candy, orange candy, sugar-free lemon candy, etc.), the name and address of the candy's manufacturer, a weight statement and a list of ingredients. The Pez candies are small hard candies which are wrapped first in foil, then in the instant wrappers. The instant wrappers are wrapped around the foil packages, and their ends are glued together to cover almost all the length of the candy.

ISSUE:

What is the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUSA) of the instant candy wrappers?

LAW AND ANALYSIS:

The most essential feature of the instant wrappers is the printed information on them. As such, it might appear that the instant wrappers would be eligible for classification under the provisions for paper and paperboard labels of all kinds, whether or not printed, printed, in subheadings 4821.10.20 and 4821.10.40, HTSUSA, depending upon whether the labels are printed in whole or in part by a lithographic process.

The Explanatory Notes for Heading 4821 state that "This heading covers all varieties of paper labels whether of the stick-on type or for affixing by string or other method to any kind of article, package, etc.".

While the instant candy wrappers serve to label the candy, they also serve to wrap it. The foil wrappers are not glued or secured in any way; they are only wrapped around the candy. The instant wrappers are the packing which wraps and secures the candy. As such, the instant wrappers are more than labels.

Inasmuch as the wrappers are printed all over the area which will show once the wrappers are glued around the candy, the essential character of the wrappers is printed matter. They must be classified accordingly in Chapter 49. There are no specific provisions for printed paper wrappers, therefore they must be classified in Heading 4911, as other printed matter. Inasmuch as the wrappers are not more specifically provided for elsewhere, they are 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 Pez candy wrappers are classified in subheading 4911.99.60, HTSUSA, if they are printed in whole or in part by a lithographic process, or in subheading 4911.99.80, HTSUSA, if they are not printed by a lithographic process.

Sincerely,

John Durant, Director
Commercial Rulings Division

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