HQ 084245: Tariff classification of printed paper used to package Dannon yogurt

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084245

                                    July 13, 1989


          CLA-2 CO:R:C:G: 084245 JLJ, 838322

          CATEGORY: Classification

          TARIFF NO.: 4911.99.60; 4911.99.80

          Mr. Alvin Silvey
          Silvey Shipping Co. Inc.
          130 William Street, Suite 807
          New York, New York  10038

          RE:  Tariff classification of printed paper
               used to package Dannon yogurt

          Dear Mr. Silvey:

               You requested a tariff classification on behalf of your
          client, Pechiney World Trade (USA) Inc., for laminated printed
          paper imported from France and used to package Dannon yogurt.
          You submitted a sample of the paper with your request.

          FACTS:

               The instant merchandise is printed paper laminated on one
          side with metalized plastic backing.  The paper is printed with
          such information as the yogurt's brand name, the flavor, the net
          weight, and other product information.  Customs Laboratory Report
          No. 2-89-30702-001 of April 3, 1989, states that the plastic
          backing is precisely half the thickness of the printed paper.
          The paper will be imported in rolls.  Once imported, it will be
          cut up into covers for yogurt containers.  The printed paper is
          imported in rolls.

          ISSUE:

               What is the tariff classification under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA) for the
          instant printed paper used to package Dannon yogurt?

          LAW AND ANALYSIS

               The first question to be resolved under the HTSUSA is
          whether this plastic-backed paper is classified as a paper.
          Chapter Note 1(f) of Chapter 48, HTSUSA, states:















                                         -2-


               1.   This Chapter does not cover:

                      *     *     *     *     *
                (F) Paper-reinforced stratified plastic sheeting, or one
                    layer of paper or paperboard coated or covered with a
                    layer of plastics, the latter constituting more than
                    half the total thickness, or articles of such
                    materials....

          Inasmuch as the Customs laboratory report indicates that the
          plastic backing does not constitute more than half the total
          thickness, the plastic-backed paper may be considered to be a
          paper for tariff purposes.

               Chapter Note 11, Chapter 48, HTSUSA, reads as follows:

                    Except for the articles of heading 4814, or 4821,
                    paper ... printed with motifs, characters or pictorial
                    representations, which are not merely incidental to the
                    primary use of the goods, fall in Chapter 49.

               The instant printed paper is printed with written product
          information which is not incidental to the primary use of the
          paper; therefore, it must be classified in Chapter 49 as printed
          matter.  Accordingly, the merchandise will be classified in
          subheading 4911.99.60, HTSUSA, under the provision for other
          printed matter, including printed pictures and photographs:
          other: other: other: printed on paper in whole or in part by a
          lithographic process, if they are printed in whole or in part by
          lithography, or in subheading 4911.99.80, HTSUSA, if they are not
          printed in whole or in part by lithography.  Subheading
          4911.99.60, HTSUSA, is dutiable at the general rate of 0.4
          percent ad valorem, while subheading 4911.99.80, HTSUSA, is
          dutiable at the general rate of 4.9 percent ad valorem.

          HOLDING:

               The printed paper is classified in subheading 4911.99.60,
          HTSUSA, if it is printed in whole or in part by a lithographic
          process, or in subheading 4911.99.80, HTSUSA, if it is not
          printed in whole or in part by a lithographic process.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division












          JLJohnson:tj:typed 07/03/89
          6cc A.D., N.Y. Seaport (NIS-234)