CLA-2 CO:R:C:M 954591 DWS
Ms. Janet Kim
United Customshouse Brokers, Inc.
5777 W. Century Boulevard, Suite 510
Los Angeles, CA 90045
RE: Ice Cream Wrapping Material; Backed Aluminum Foil; Explanatory
Note 76.07; Explanatory Note 74.10
Dear Ms. Kim:
This is in response to your letter of June 18, 1993, on behalf
of Young Systems Corp., concerning the classification of ice cream
wrapping material under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The merchandise consists of ice cream wrapping material. The
top layer of the wrapping is a clear sheet of polypropylene with
reverse printing on one side. The printed polypropylene layer is
then laminated to aluminum foil, which is laminated to paper
through the use of an intermediate layer of wet polyethylene. The
back of the paper is then coated with a hot melt. The paper and
plastic backing adds strength to the aluminum foil facilitating its
use as wrapping for ice cream. The finished material has a
thickness of 0.075mm.
The subheading under consideration is as follows:
7607.20.10: [a]luminum foil (whether or not printed, or backed
with paper, paperboard, plastics or similar
backing materials) of a thickness (excluding any
backing) not exceeding 0.2mm: [b]acked: [c]overed
or decorated with a character, design, fancy
effect or pattern.
The general, column one rate of duty is 3.7 percent ad
valorem.
ISSUE:
Whether the ice cream wrapping material is classifiable under
subheading 7607.20.10, HTSUS, as backed aluminum foil?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS. 54
Fed. Reg. 35127, 35128 (August 23, 1989). In part, Explanatory
Note 76.07 (p. 1066) states that:
[t]he provisions of the Explanatory Note to heading 74.10
relating to copper foil apply mutatis mutandis, to this
heading.
Aluminum foil is used in the manufacture of bottle caps and
capsules, for packing foodstuffs, cigars, cigarettes, tobacco,
etc. . . (emphasis supplied).
In part, Explanatory Note 74.10 (p. 1048) states that:
[o]ther foil, such as that used for making fancy goods, is
often backed with paper, paperboard, plastics or similar
backing materials, either for convenience of handling or
transport, or in order to facilitate subsequent treatment,
etc. . .
It is our position that the ice cream wrapping material is
specifically classifiable under subheading 7607.20.10, HTSUS. It
is used in the packing of foodstuffs (ice cream), and it is
composed of aluminum foil backed with both paper and plastic
materials. The backing adds strength to the foil facilitating its
use as wrapping for ice cream. The foil has a thickness not
exceeding 0.2mm and the material is decorated with printing.
HOLDING:
The ice cream wrapping material is classifiable under
subheading 7607.20.10, HTSUS, as backed aluminum foil.
Sincerely,
John Durant, Director
Commercial Rulings Division