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HQ 087308


September 28, 1990

CLA-2 CO:R:C:G 087308 RFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7607.19.6000; 8309.90.0000

Mr. Randy Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: aluminum foil; lids of base metal

Dear Mr. Willette:

This ruling letter is in response to your request of May 24, 1990, on behalf of Heat Seal Packaging Inc., concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain aluminum foil products. Samples were submitted for examination.

FACTS:

There are three separate products for which classification rulings are sought. Each product consists of a base metal of aluminum and may be identified and more particularly described as follows:

CATEGORY A. This product consists of lids for small containers made of printed (with information relating to the product with which the lids will be eventually be sold or distributed), paper-backed aluminum foil less than 0.2 mm in thickness and supplied attached by tabs in rolls.

CATEGORY B. This product consists of printed (with a continuous pattern of colored circles and with information relating to the product with which it will eventually be sold or distributed), resin-coated aluminum foil less than 0.2 mm in thickness and supplied in rolls of rectangular strips that are to be used in the manufacture of lids for small containers.

CATEGORY C. This product consists of lids for containers made of printed (with art work and with information relating to the product with which it will eventually be sold or distributed), resin-coated, embossed aluminum foil less than 0.2 mm in thickness and supplied in sleeves containing individually stacked units.

ISSUES:

(1) What is the proper classification under the HTSUSA of lids for small containers made of printed, paper-backed aluminum foil less than 0.2 mm in thickness and supplied attached by tabs in rolls?

(2) What is the proper classification under the HTSUSA of printed, resin-coated aluminum foil less than 0.2 mm in thickness and supplied in rolls of rectangular strips that are to be used in the manufacture of lids for small containers?

(3) What is the proper classification under the HTSUSA of lids for containers made of printed, resin-coated aluminum foil less than 0.2 mm in thickness and supplied in sleeves containing individually stacked units?

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, according to the remaining GRIs, taken in order.

In the instant classification analysis, there exist three chapters in which one or more of the instant goods may be potentially classified: chapter 49, chapter 76 (under heading 7607), and chapter 83 (under heading 8309). Chapter 49 covers printed matter. 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...." Therefore, to be classified in chapter 49, the printing on the goods in issue must act to render the essential nature and use of the goods as imported to be that of printed matter (i.e., the printing must not be merely incidental to the primary use of the goods).

In chapter 76, heading 7607 provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. Chapter note 1(d) to chapter 76 states, in part, that heading 7607 applies, "inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, checkers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings." Under this heading, then, should be classified printed strips or sheets of aluminum foil that do not have the characteristics of articles (e.g., die cut into the shape of lids for containers).

The final potential chapter in which the goods may be classified is chapter 83. Within this chapter, heading 8309 provides for, among other things, lids of base metal. The Explanatory Notes to this heading state that it covers, among other things, metal lids. Goods, then, that, as imported, have the characteristics of lids (e.g., die cut into the shape of lids for containers) and are made of metal (e.g., aluminum) should be classified under heading 8309.

CATEGORY A

As imported, the product identified as Category A has the characteristics of and is dedicated for use as lids for small containers. When simply detached from the rolls in which shipped by severing the tabs which hold them together, each unit or item is simply a lid. This product, then, could not be considered a strip or sheet of printed, aluminum foil (and classified chapter 76). Therefore, to all intents and purposes, this product is a lid. As it is made of aluminum, this product is properly classified under heading 8309 as a lid of base metal.

This product is not properly classified in chapter 49 because the printing on it is merely incidental to its primary use as a lid.

CATEGORY B

As imported, the product identified as Category B is simply printed, resin-backed aluminum foil less than 0.2 mm in thickness. This product fits squarely within the article description provided for in heading 7607, and it does not assume the character of articles or products of any other heading (e.g., lids of base metal under heading 8309). Therefore, this product is properly classifiable under heading 7607.

This product is not properly classified in chapter 49 because as imported the product is simply aluminum foil intended for use in the manufacture of lids. The printing in no way acts to render the essential nature and use of the product as imported to be that of printed matter.

CATEGORY C

As imported, the product identified as Category C has the characteristics of and is dedicated for use as lids for containers. It is die cut in the shape of a lid and is supplied in sleeves containing individually stacked units. This product clearly is a lid made of metal and should be classified as should under heading 8309.

This product is not properly classified in chapter 49 because the printing on it is merely incidental to its primary use as a lid.

HOLDING:

The products identified above as Category A and Category C are properly classified under subheading 8309.90.0000, HTSUSA, which provides for, among other things, lids of base metals. The rate of duty for goods imported under this subheading and receiving special tariff treatment under the United States-Canada Free-Trade Agreement is 4.1 percent ad valorem. The general rate of duty is 5.2 percent ad valorem.

The product identified above as Category B is properly classified under subheading 7607.19.6000, HTSUSA, which provides for printed, non-backed aluminum foil of a thickness not exceeding 0.2 mm. The rate of duty for goods imported under this subheading and receiving special tariff treatment under the United States-Canada Free-Trade Agreement is 2.4 percent ad valorem. The general rate of duty is 3 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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