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HQ 954591



August 23, 1993

CLA-2 CO:R:C:M 954591 DWS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7607.20.10

Ms. Janet Kim
United Customshouse Brokers, Inc.
5777 W. Century Boulevard, Suite 510
Los Angeles, CA 90045

RE: Ice Cream Wrapping Material; Backed Aluminum Foil; Explanatory Note 76.07; Explanatory Note 74.10

Dear Ms. Kim:

This is in response to your letter of June 18, 1993, on behalf of Young Systems Corp., concerning the classification of ice cream wrapping material under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise consists of ice cream wrapping material. The top layer of the wrapping is a clear sheet of polypropylene with reverse printing on one side. The printed polypropylene layer is then laminated to aluminum foil, which is laminated to paper through the use of an intermediate layer of wet polyethylene. The back of the paper is then coated with a hot melt. The paper and plastic backing adds strength to the aluminum foil facilitating its use as wrapping for ice cream. The finished material has a thickness of 0.075mm.

The subheading under consideration is as follows:

7607.20.10: [a]luminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm: [b]acked: [c]overed or decorated with a character, design, fancy effect or pattern.

The general, column one rate of duty is 3.7 percent ad valorem.

ISSUE:

Whether the ice cream wrapping material is classifiable under subheading 7607.20.10, HTSUS, as backed aluminum foil?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory Note 76.07 (p. 1066) states that:

[t]he provisions of the Explanatory Note to heading 74.10 relating to copper foil apply mutatis mutandis, to this heading.

Aluminum foil is used in the manufacture of bottle caps and capsules, for packing foodstuffs, cigars, cigarettes, tobacco, etc. . . (emphasis supplied).

In part, Explanatory Note 74.10 (p. 1048) states that:

[o]ther foil, such as that used for making fancy goods, is often backed with paper, paperboard, plastics or similar backing materials, either for convenience of handling or transport, or in order to facilitate subsequent treatment, etc. . .

It is our position that the ice cream wrapping material is specifically classifiable under subheading 7607.20.10, HTSUS. It is used in the packing of foodstuffs (ice cream), and it is composed of aluminum foil backed with both paper and plastic materials. The backing adds strength to the foil facilitating its use as wrapping for ice cream. The foil has a thickness not exceeding 0.2mm and the material is decorated with printing.

HOLDING:

The ice cream wrapping material is classifiable under subheading 7607.20.10, HTSUS, as backed aluminum foil.

Sincerely,

John Durant, Director
Commercial Rulings Division

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