CLA-2 CO:R:C:G 087308 RFC
Mr. Randy Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: aluminum foil; lids of base metal
Dear Mr. Willette:
This ruling letter is in response to your request of May 24,
1990, on behalf of Heat Seal Packaging Inc., concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of certain aluminum foil
products. Samples were submitted for examination.
FACTS:
There are three separate products for which classification
rulings are sought. Each product consists of a base metal of
aluminum and may be identified and more particularly described as
follows:
CATEGORY A. This product consists of lids for small
containers made of printed (with information relating to the
product with which the lids will be eventually be sold or
distributed), paper-backed aluminum foil less than 0.2 mm in
thickness and supplied attached by tabs in rolls.
CATEGORY B. This product consists of printed (with a
continuous pattern of colored circles and with information
relating to the product with which it will eventually be sold or
distributed), resin-coated aluminum foil less than 0.2 mm in
thickness and supplied in rolls of rectangular strips that are
to be used in the manufacture of lids for small containers.
CATEGORY C. This product consists of lids for containers
made of printed (with art work and with information relating to
the product with which it will eventually be sold or
distributed), resin-coated, embossed aluminum foil less than 0.2
mm in thickness and supplied in sleeves containing individually
stacked units.
ISSUES:
(1) What is the proper classification under the HTSUSA of
lids for small containers made of printed, paper-backed aluminum
foil less than 0.2 mm in thickness and supplied attached by tabs
in rolls?
(2) What is the proper classification under the HTSUSA of
printed, resin-coated aluminum foil less than 0.2 mm in
thickness and supplied in rolls of rectangular strips that are to
be used in the manufacture of lids for small containers?
(3) What is the proper classification under the HTSUSA of
lids for containers made of printed, resin-coated aluminum foil
less than 0.2 mm in thickness and supplied in sleeves containing
individually stacked units?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRIs). GRI 1 requires
that classification be determined first according to the terms of
the headings of the tariff and any relative section or chapter
notes and, unless otherwise required, according to the remaining
GRIs, taken in order.
In the instant classification analysis, there exist three
chapters in which one or more of the instant goods may be
potentially classified: chapter 49, chapter 76 (under heading
7607), and chapter 83 (under heading 8309). Chapter 49 covers
printed matter. The general notes to the Explanatory Notes to
chapter 49 state, in part, that "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...[with the exception of ]...goods...in which the
printing is merely incidental to their primary use...."
Therefore, to be classified in chapter 49, the printing on the
goods in issue must act to render the essential nature and use of
the goods as imported to be that of printed matter (i.e., the
printing must not be merely incidental to the primary use of the
goods).
In chapter 76, heading 7607 provides for aluminum foil
(whether or not printed, or backed with paper, paperboard,
plastics or similar backing materials) of a thickness (excluding
any backing) not exceeding 0.2 mm. Chapter note 1(d) to chapter
76 states, in part, that heading 7607 applies, "inter alia, to
plates, sheets, strip and foil with patterns (for example,
grooves, ribs, checkers, tears, buttons, lozenges) and to such
products which have been perforated, corrugated, polished or
coated, provided that they do not thereby assume the character of
articles or products of other headings." Under this heading,
then, should be classified printed strips or sheets of aluminum
foil that do not have the characteristics of articles (e.g., die
cut into the shape of lids for containers).
The final potential chapter in which the goods may be
classified is chapter 83. Within this chapter, heading 8309
provides for, among other things, lids of base metal. The
Explanatory Notes to this heading state that it covers, among
other things, metal lids. Goods, then, that, as imported, have
the characteristics of lids (e.g., die cut into the shape of
lids for containers) and are made of metal (e.g., aluminum)
should be classified under heading 8309.
CATEGORY A
As imported, the product identified as Category A has the
characteristics of and is dedicated for use as lids for small
containers. When simply detached from the rolls in which
shipped by severing the tabs which hold them together, each unit
or item is simply a lid. This product, then, could not be
considered a strip or sheet of printed, aluminum foil (and
classified chapter 76). Therefore, to all intents and purposes,
this product is a lid. As it is made of aluminum, this product
is properly classified under heading 8309 as a lid of base metal.
This product is not properly classified in chapter 49
because the printing on it is merely incidental to its primary
use as a lid.
CATEGORY B
As imported, the product identified as Category B is simply
printed, resin-backed aluminum foil less than 0.2 mm in
thickness. This product fits squarely within the article
description provided for in heading 7607, and it does not assume
the character of articles or products of any other heading (e.g.,
lids of base metal under heading 8309). Therefore, this product
is properly classifiable under heading 7607.
This product is not properly classified in chapter 49
because as imported the product is simply aluminum foil intended
for use in the manufacture of lids. The printing in no way acts
to render the essential nature and use of the product as imported
to be that of printed matter.
CATEGORY C
As imported, the product identified as Category C has the
characteristics of and is dedicated for use as lids for
containers. It is die cut in the shape of a lid and is supplied
in sleeves containing individually stacked units. This product
clearly is a lid made of metal and should be classified as should
under heading 8309.
This product is not properly classified in chapter 49
because the printing on it is merely incidental to its primary
use as a lid.
HOLDING:
The products identified above as Category A and Category C
are properly classified under subheading 8309.90.0000, HTSUSA,
which provides for, among other things, lids of base metals. The
rate of duty for goods imported under this subheading and
receiving special tariff treatment under the United States-Canada
Free-Trade Agreement is 4.1 percent ad valorem. The general rate
of duty is 5.2 percent ad valorem.
The product identified above as Category B is properly
classified under subheading 7607.19.6000, HTSUSA, which provides
for printed, non-backed aluminum foil of a thickness not
exceeding 0.2 mm. The rate of duty for goods imported under this
subheading and receiving special tariff treatment under the
United States-Canada Free-Trade Agreement is 2.4 percent ad
valorem. The general rate of duty is 3 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division