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NY K89821

October 5, 2004

CLA-2-39:RR:NC:SP:221 K89821


TARIFF NO.: 3921.90.4090

Ms. Paula M. Connelly
Middleton & Shrull
44 Mall Road, Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of laminated polyethylene wrap from Italy.

Dear Ms. Connelly:

In your letter dated September 9, 2004, on behalf of Lindt & Sprungli (USA), Inc., you requested a tariff classification ruling.

The samples submitted with your request are lengths of plastic sheeting that will be used for wrapping chocolate truffles. The printed wrapping material is imported in roll form and cut to length after importation. The wrapping is a two layer laminate that consists of an outer printed polyethylene sheet and an inner aluminum strip. The aluminum is adhered to the polyethylene by application of a hot wax. The sheet measures 4 ¼ inches in width. The aluminum backing measures 2 ¼ inches in width and is laminated to the middle portion of the plastic sheet. The polyethylene is printed with the trademark Lindt/Lindor brand name and with a repeating white alpine lace floral design. Some of the sheets are printed with UPC codes.

You suggest classification in subheading 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), as other printed matter. You reference the Explanatory Notes to chapter 49 which state that “other printed matter” includes “all printed matter of which the essential character 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.”

Legal note 2 to Section VII of the HTS states, “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.”

You reference several rulings in which printed plastic labels were classified in subheading 4911.99.8000, HTS. This office concurs that for plastic labels the printing provides the primary use of the goods and is not merely incidental. However, the instant laminated sheets form the actual packaging of the chocolates. The printing on packaging material is incidental to the primary function as a protective wrap.

The applicable subheading for the laminated plastic sheet will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip of plastics: other: flexibleother. The rate of duty will be 4.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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