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