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HQ 957717




October 16, 1995
CLA-2 CO:R:C:T 957717 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919..90.5060; 4821.10.4000

Ms. Karen Zilberberg, Project Co-ordinator AI Label
900A Don Mills Road
Unit 106, Don Mills
Ontario, M3C 1V6

RE: Affirmation of NYRL 806546; Headings 3919, 4821and 4911; Legal Note 2 to Section VII; Legal Note 11 to Chapter 48; General Explanatory Notes to Chapter 49; HRLS 085524 and 086889

Dear Ms. Zilberberg:

This is in response to your letter of March 13, 1995, in which you requested the reconsideration of New York Ruling Letter (NYRL) 806546, dated February 15, 1995, wherein Customs classified printed labels in heading 4821, Harmonized Tariff Schedule of the United States (HTSUS), and heading 3919, HTSUS, respectively. We have reviewed this ruling and agree with the conclusion reached therein. Our ruling follows.

FACTS:

The first group of articles is a selection of paper labels, printed with product information concerning specific merchandise, intended to be affixed to containers holding such merchandise. These labels are printed by a flexographic process, which is not considered lithography. Some of the labels are pressure-sensitive and others are not.

The second group of articles is a selection of labels printed on polyolefin plastic film. All of these are of the pressure sensitive type and are mounted on sheets of release paper. Although most of them are printed with product information for use on packaging, one sample was a set of tab-like stickers printed merely with the word "lift".

NYRL 806546 classified the first group of labels in subheading 4821,10.4000, HTSUS, which provides for "Paper and paperboard labels of all kinds, whether or not printed: Printed: Other." The second group of labels was classified in subheading 3919.90.5060, HTSUS, which provides for "Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other: Other."

In your letter to Customs you state that the motifs, characters, and/or pictorial representations on the labels are more than merely incidental to the primary use of the goods to which they will adhere. The printing on your products provides essential and necessary information regarding the goods to which they will be applied and sold. It is the printed product that determines the essential nature and use of the goods, including instructions on use of the goods. Therefore, it is your position that the instant labels are more properly classified in Chapter 49, HTSUS. Specifically, they are classifiable in subheading 4911.9980, HTSUS, which provides for "Other printed matter, including pictures and photographs: Other: Other: Other: Other." In support of your position, you cited and enclosed copies of Headquarters Ruling Letter (HRL) 086889, dated April 16, 1990, and HRL 085524, dated December 28, 1989.

ISSUE:

What is the tariff classification of the subject paper labels and polyolefin plastic film labels?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

The headings at issue in this case are the following:

Heading 4821, HTSUS, Paper and paperboard labels of all kinds, whether or not printed

Heading 3919, HTSUS, Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls

Heading 4911, HTSUS, Other printed matter, including pictures and photographs

Legal Note 11 to Chapter 48, HTSUS, states the following:

Except for the articles of heading 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representation, which are not merely incidental to the primary use of the goods, fall in chapter 49.

We note that Legal Note 2 to Section VII, HTSUS, reads in a similar fashion. This note states the following:

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.

Based on these Legal Notes, articles classified in the four headings cited above are excluded from classification in the "printed matter provisions" of Chapter 49, HTSUS. The General Explanatory Notes to Chapter 49 agree with this position as they state the following on page 691:

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.

The self-adhesive polyolefin film is classifiable in heading 3919, HTSUS, and the printed paper labels are classifiable in heading 4821, HTSUS. Headings 3919, HTSUS, and 4821, HTSUS, are two of the headings excluded from the printed matter provisions of Chapter 49, HTSUS. Therefore, we interpret the above-cited Notes to mean that the subject self-adhesive polyolefin film and printed paper labels are precluded from classification in Chapter 49, HTSUS, even if they are printed with motifs, characters or pictorial representations which are not merely incidental to the primary use of the goods.

We note that the merchandise classified in both HRL 086889 and HRL 08524 is distinguishable from the instant merchandise. In HRL 086889, the article at issue was coated paperboard printed with product information for use with the sale of consumer products. The article at issue therein was not paperboard labels and was therefore not classifiable in heading 4821, HTSUS. As a result, since the item was classifiable in a heading that was not excluded from the printed matter provisions by the above Notes and the printing determined the essential nature and use of the goods and it was not merely incidental to the primary use of the goods, classification in Chapter 49, HTSUS, was proper. In addition, the printed polypropylene film imported in roll form that was subject to classification in HRL 085525 was also not classified in one of the headings excluded from the printed matter provisions of Chapter 49, HTSUS, pursuant to the above Notes. This ruling stated the following:

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.

Thus, as the articles at issue here, unlike those at issue in the above two rulings, are classified in headings that are excluded from the printed matter provisions of Chapter 49, HTSUS, we do not believe that the holdings in the two cited rulings effect the classifications of the instant articles. NYRL 806546 is affirmed.

HOLDING:

The paper labels are classified in subheading 4821.10.4000, HTSUS, and the polyolefin plastic film labels are classified in subheading 3919.90.5060, HTSUS.

NYRL 806546 is hereby affirmed.

Sincerely,

John Durant, Director
Tariff Classification Appeals Division

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