HQ 083825: Classification of Pez candy wrappers

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 083825

                                    June 14, 1989


          CLA-2: CO:R:C:G 083825 jlj, 837185

          CATEGORY:  Classification

          TARIFF No.: 4911.99.60; 4911.99.80

          Ms. Dora Dwyer,
          Import Manager
          Haas Food Manufacturing Corporation
          35 Prindle Hill Road
          Orange, Connecticut  06477

          RE:  Classification of Pez candy wrappers

          Dear Ms. Dwyer:

                You requested a tariff classification for Pez candy
          wrappers manufactured in Austria.  You submitted samples of the
          empty wrappers and of wrappers containing  Pez candy.

          FACTS:

                The wrappers at issue are sheets of paper measuring
          2 1/8 inches by 2 1/4 inches.  They are printed in various
          colors, with the Pez logo, the identifying words (lemon candy,
          orange candy, sugar-free lemon candy, etc.), the name and address
          of the candy's manufacturer, a weight statement and a list of
          ingredients.  The Pez candies are small hard candies which are
          wrapped first in foil, then in the instant wrappers.  The instant
          wrappers are wrapped around the foil packages, and their ends are
          glued together to cover almost all the length of the candy.

          ISSUE:

                What is the tariff classification under the
          Harmonized Tariff Schedule of the United States (HTSUSA)
          of the instant candy wrappers?





















                                         -2-

          LAW AND ANALYSIS:

                The most essential feature of the instant wrappers is the
          printed information on them.  As such, it might appear that the
          instant wrappers would be eligible for classification under
          the provisions for paper and paperboard labels of all kinds,
          whether or not printed, printed, in subheadings 4821.10.20 and
          4821.10.40, HTSUSA, depending upon whether the labels are printed
          in whole or in part by a lithographic process.

                The Explanatory Notes for Heading 4821 state that
          "This heading covers all varieties of paper labels whether
          of the stick-on type or for affixing by string or  other method
          to any kind of article, package, etc.".

                While the instant candy wrappers serve to label the
          candy, they also serve to wrap it.  The foil wrappers are not
          glued or secured in any way; they are only wrapped around the
          candy. The instant wrappers are the packing which wraps and
          secures the candy.  As such, the instant wrappers are more than
          labels.

                Inasmuch as the wrappers are printed all over the area
          which will show once the wrappers are glued around the candy,
          the essential character of the wrappers is printed matter.
          They must be classified accordingly in Chapter 49. There are
          no specific provisions for printed paper wrappers, therefore
          they must be classified in Heading 4911, as other printed
          matter.  Inasmuch as the wrappers are not more specifically
          provided for elsewhere, they are 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.






















                                         -3-

          HOLDING:

                The Pez candy wrappers are classified in subheading
          4911.99.60, HTSUSA, if they are printed in whole or in
          part by a lithographic process, or in subheading
          4911.99.80, HTSUSA, if they are not printed by a
          lithographic process.



                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division














































            6 cc: A.D. N.Y. Seaport (NIS-234)