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NY A82108




April 11, 1996

CLA-2-48:RR:NC:GI:234 A82108

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000

Mr. Ruben Sandoval
J.O. Alvarez, Inc.
P.O. Box 1434
Laredo, Texas 78042-1434

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed paper labels, from Mexico; Article 509

Dear Mr. Sandoval:

In your letters dated January 3 and March 25, 1996, on behalf of your client, Masterpak SA (Monterrey, N.L., Mexico), you requested a ruling on the status of certain printed paper labels from Mexico under the NAFTA.

A sample identified as "No. 11 Propipel" was submitted and will be retained for reference. It is a roll of paper, 7 cm in width, which is coated or covered on one side with a glossy layer of clear polypropylene plastic. Analysis by the New York Customs Laboratory indicates that the overall thickness is 0.095 mm, the paper being 0.070 mm and the plastic 0.025 mm.

The coated side is continuously printed, at regular intervals, with logos, ingredient listings, bar codes, and net content information concerning a certain beverage product. The printing appears to have been done by a gravure process. There are also lines of demarcation suggesting that the strip of paper is intended to be cut into 7 x 22 cm rectangles, each with an identical, complete set of product information. It is thus assumed that the cut pieces will serve as labels to be affixed to bottles of the referenced beverage. Your client notes that the particular graphic designs appearing on the labels, and the nature of the products to which they pertain, will be determined by the customers.

Your client also states that the materials used to produce the labels will be manufactured in the United States or Mexico, and that the printing, lamination and slitting will be done in Mexico.

The applicable subheading for the strips or rolls of printed "No. 11 Propipel" labels as described above will be 4821.10.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for printed paper labels, other than those printed in whole or in part by a lithographic process. The general rate of duty will be 3.4%.

The labels, being wholly obtained or produced entirely in the territory of Mexico and/or the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Roger J. Silvestri

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