HQ 085524: Printed Polypropylene Film

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 085524

                                   December 28, 1989

            CLA-2 CO:R:C:G 085524 JLJ

            CATEGORY: Classification

            TARIFF NO.: 4911.99.80, 3920.20.00

            Mr. Young H. Lee
            Union Incorported
            320 Kalmus Drive
            Costa Mesa, California  92626

            RE: Printed Polypropylene Film

            Dear Mr. Lee:

                You request a tariff classification under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for
            certain printed polypropylene film imported from South Korea
            and used as packaging material for ramen noodles.

            FACTS:

                The instant merchandise is imported in the form of printed
            polypropylene film in roll form, approximately 6-7/8 inches in
            width.  The film is printed with product information such as
            instructions for making the ramen noodles, menu suggestions,
            the name of the product ("Smack Ramen Oriental Noodle Soup"),
            the flavor of the product ("Teriyaki Chicken Flavor"), the net
            weight and the ingredients.  The film has magnetic ink marks
            which can be read by an electric eye to trigger a mechanism to
            cut the film to the desired length.

                After importation, the printed polypropylene film is cut
            into lengths and used to package ramen noodles.

            ISSUE:

                What is the proper HTSUSA classification of the printed
            polypropylene film?

            LAW AND ANALYSIS:

                You argue that the printed polypropylene film should be
            classified under the provision for articles for the conveyance
















                                          -2-


            or packing of goods, of plastics, other in subheading
            3923.90.00, HTSUSA.  We observe that, in its imported form,
            the instant merchandise is incapable of "containing," as it
            consists of rolls of continuous lengths of flat plastic
            printed film.

                Section VII, Note 2, HTSUSA, reads as follows:

                2. 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.

                We note that Chapter 48, Note 11, reads in a similar
            fashion.  We interpret these two similar notes to be
            corollaries advising us of the primacy of the printed matter
            provisions. The Explanatory Notes to Chapter 49 agree with
            this interpretation.  At page 691 of the  Chapter 49
            Explanatory Notes, under "General, "the Notes say:


                With the few exceptions referred to below, this
                Chapter covers all printed matter of which the
                essential nature and use is determined by the
                fact of its being printed with motifs, characters
                or pictorial representations.

                       *           *          *           *

                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.


                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.

                Chapter 39, Note 10, HTSUSA, says:

                In headings 3920 and 3921, the expression "plates,
                sheets, film, foil and strip" applies only to
                plates, sheets, film, foil and strip (other than











                                          -3-


                those of chapter 54) and to blocks of regular
                geometric shape, whether or not printed or
                otherwise surface-worked, uncut or cut into
                rectangles (including squares) but not further
                worked (even if when so cut they become articles
                ready for use).

                The instant merchandise is printed with important product
            information (e.q., instructions for making the product and a
            list of ingredients).  We consider this printed information to
            be more than merely incidental to the primary use of the
            goods, therefore Section VII, Note 2, HTSUSA, applies.  The
            instant polypropylene film which is printed with characters
            not merely incidental to the primary use of the goods must be
            classified under one of the provisions for other printed
            matter in Chapter 49, HTSUSA, which specifically covers
            printed matter.  The instant printed film is classified under
            the provision for other printed matter, other, other, other,
            other, in subheading 4911.99.8000, HTSUSA, dutiable at the
            rate of 4.9 percent ad valorem.

                If the polypropylene film was not printed with motifs,
            characters or pictorial representations which were more than
            incidental to the primary use of the goods or if the film was
            not printed at all, it would be classified under the provision
            for other film of plastics, of polymers of propylene, in
            subheading 3920.20.0000, HTSUSA, dutiable at the rate of 4.2
            percent ad valorem.

            HOLDING:

                The instant polypropylene film, which is printed with
            characters which are more than incidental to the primary use
            of the goods, is classified in subheading 4911.99.8000,
            HTSUSA.  If the instant film was not printed or was printed
            with motifs, characters or pictorial representations which
            were merely incidental to the primary use of the goods, it
            would be classified in subheading 3920.20.00, HTSUSA.


                                       Sincerely,





                                       John Durant, Director
                                       Commercial Operations Division













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