Classification of printed soap wrappers turned on manufactured form, not printing, and they fell under articles of paper cut to size

Printed paper wrappers cut to the required size and shape for wrapping soap were classifiable as articles of paper cut to size or shape under sub-heading 4823.19. The tariff scheme treated the article by its manufactured form, and prior decisions on similar wrapping goods supported classification on that basis rather than on the mere fact of printing. The goods were therefore not classifiable under sub-heading 4823.90 as other articles of paper.

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Issues: Whether printed paper wrappers used for wrapping soap were classifiable under sub-heading 4823.19 as articles of paper cut to size or shape, or under sub-heading 4823.90 as other articles of paper.

Analysis: The wrapping papers were manufactured by cutting paper to the required size and shape and were used for wrapping soap. The relevant tariff scheme treated such goods as falling within the main entry for paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape. The Court also noted that prior decisions on similar wrapping products supported classification by the nature of the article as manufactured, not by the mere fact of printing.

Conclusion: The goods were correctly classified under sub-heading 4823.19 and not under sub-heading 4823.90.

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