United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085483 - HQ 0085560 > HQ 0085524

Previous Ruling Next Ruling


HQ 085524


December 28, 1989

CLA-2 CO:R:C:G 085524 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.80, 3920.20.00

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
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
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,


Previous Ruling Next Ruling

See also: