HQ 957717: 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

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 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".






                              -2-

     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



                              -3-

       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:

     
                              -4-

          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