Tariff classification of printed paper used to package Dannon yogurt

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)