CLA-2 CO:R:C:G 087487 WAW
Ms. Sharon Roach
Nippon Express U.S.A., Inc.
2051-A Boston Drive
College Park, GA 30337
RE: Printed Labels for Batteries
Dear Ms. Roach:
This letter is in response to your inquiry, dated May 31,
1990, on behalf of your client, Matsushita Ultra-Tech Battery
Corporation (MUTEC), requesting the tariff classification of
printed labels for batteries under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). A sample of the
merchandise was submitted along with your request.
FACTS:
The sample labels consist of three sheets of polyvinyl
chloride (PVC) plastic material. The first PVC sheet has a layer
of aluminum which is layered by vacuum metallizing on PVC tubes.
The second PVC sheet, with printing, is laminated on top of the
base sheet. A third sheet of PVC film forms the top layer. An
acrylate adhesive is applied beneath one sheet of PVC film. The
labels are placed onto a backing of kraft paper with silicon,
from which they can be peeled off. After importation, these
shrinkable labels will be used to form the outer jackets of
cylindrical alkaline batteries. The manufacturer of these labels
is a West German company named Zweckform. The labels will be
imported by Matsushita Ultra-Tech Battery Corporation.
ISSUE:
Whether the printed labels for batteries are classified as
parts of primary cells and primary batteries under subheading
8506.90.0000, HTSUSA, or rather as self-adhesive plates, sheets,
film, foil. . . whether or not in rolls. . . other under
subheading 3919.90.5060, HTSUSA.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
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 GRI's, taken in order.
At issue in this case is whether the printed labels for
batteries should be classified under subheading 3919.90.5060,
HTSUSA, or rather under subheading 8506.90.0000, HTSUSA.
Subheading 3919.90.5060, HTSUSA, provides for self-adhesive
plates, sheets, film, foil, tape, strip and other flat shapes, of
plastics, whether or not in rolls: Other: Other: Other.
Subheading 8506.90.0000, HTSUSA, provides for parts of primary
cells and primary batteries.
The Explanatory Notes constitute the official interpretation
of the tariff at the international level. The Explanatory Notes
to Heading 3919, HTSUSA, state the following:
This heading covers all self-adhesive flat shapes of
plastics, whether or not in rolls, other than floor,
wall or ceiling coverings of heading 39.18. The
heading is, however, limited to flat shapes which are
pressure-sensitive, i.e., which at room temperature,
without wetting or other addition, are permanently
tacky (on one or both sides) and which firmly adhere to
a variety of dissimilar surfaces upon mere contact,
without the need for more than finger or hand pressure.
The sample printed label falls within the above Heading
3919, HTSUSA, since it meets the definition of a self-adhesive
flat shape made of plastic. However, there is an exclusion in
the Explanatory Notes to Chapter 39 for Articles of Section XVI
which includes articles such as primary cells and primary
batteries and parts and accessories thereof. Thus, if the labels
are more specifically provided for in Chapter 85 as a part or
accessory of a primary battery, then they are excluded from
classification in Chapter 39 and classification is proper in
subheading 8506.90.0000, HTSUSA.
Additional U.S. Rule of Interpretation 1(c) provides that in
the absence of special language or context which requires
otherwise, "a provision for parts of an article covers products
solely or principally used as a part of such articles but a
provision for 'parts' or 'parts and accessories' shall not
prevail over a specific provision for such part or accessory".
Generally, an article is a part if it meets the following
criteria:
(1) Must be combined with other articles to be
used; or
(2) Must be an integral, constituent or component
part, without which the article to which it
is joined could not function; or
(3) Lends to the safe and efficient operation of
the article; and
(4) Must be identifiable by shape or other
characteristics as an article solely or
principally used as a part.
In the instant case, it is clear that the printed labels are
attached primarily for decorative and protective purposes and do
comprise an integral or constituent component essential to the
operation of the battery. It is our determination, therefore,
that the printed labels do not qualify as "parts" for tariff
purposes and that they are more specifically provided for as
"self-adhesive flat shapes, of plastics" in subheading
3919.90.5060, HTSUSA.
HOLDING:
Based on the foregoing analysis, it is the determination of
this office that the sample printed labels which are used as
outer jackets for cylindrical alkaline batteries, are properly
classified under subheading 3919.90.5060, HTSUSA, which provides
for self-adhesive plates, sheets, film, foil, tape, strip and
other flat shapes, of plastics, whether or not in rolls: Other:
Other. Articles classified under this subheading are subject to
a rate of duty of 5.8 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division