Classification of printed packaging materials clarified: primary use controls tariff chapter allocation under excise rules. Classification of printed wrapping, labels, films, sheets, laminates and pouches is governed by the primary function of the article: where printing is incidental to packaging, the goods fall under the tariff headings for paper or plastics rather than as products of the printing industry. Printed plastic films/sheets and laminates of plastic with plastic are classifiable as plastics products; paper/plastic laminates are classified according to which material predominates by thickness; aluminium foil below the prescribed thinness is classifiable as aluminium foil irrespective of backing.
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Provisions expressly mentioned in the judgment/order text.
Classification of printed packaging materials clarified: primary use controls tariff chapter allocation under excise rules.
Classification of printed wrapping, labels, films, sheets, laminates and pouches is governed by the primary function of the article: where printing is incidental to packaging, the goods fall under the tariff headings for paper or plastics rather than as products of the printing industry. Printed plastic films/sheets and laminates of plastic with plastic are classifiable as plastics products; paper/plastic laminates are classified according to which material predominates by thickness; aluminium foil below the prescribed thinness is classifiable as aluminium foil irrespective of backing.
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