CLA-2 CO:R:C:G 084648 TLS
TARIFF NOS.: 4823.90.8500; 4823.30.0000
Mr. Ray E. Parry
International Card Corporation
6-1021 Meyerside Drive
Mississauga, Ontario
Canada L5T 1J6
RE: Transaction receipt cards and computer cards
Dear Mr. Parry:
You request a ruling on the proper classification of
transaction receipt cards, computer cards, and a coupon card
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Your letter dated December 5, 1988 has been
referred to our office for this purpose.
FACTS:
The transaction receipt cards and computer cards are being
imported from Canada and are made from materials acquired from
the state of Louisiana, U.S.A. They are paperboard cards of
rectangular shape that come in two sizes: 8.25 x 6.5 cm for the
receipt cards and 18.75 x 8.25 cm for the computer cards. The
receipt cards are to be used in automated teller machines
commonly operated at financial institutions. The computer cards
are intended to dispense information to or retrieve information
from computers or computer-activated machines.
ISSUE:
Under which of the following headings are the transaction
receipt and computer cards classifiable:
1) 4911, HTSUSA, covering other printed matter, including printed
pictures and photographs;
2) 4823, HTSUSA, covering other paper, paperboard, cellulose
wadding and webs of cellulose fibers, cut to size or shape; other
articles of paper pulp, paper, paperboard, cellulose wadding or
webs of cellulose fibers.
-2-
LAW AND ANALYSIS:
The samples submitted are cards made of paperboard. The
receipt cards are cut to a rectangular shape of 8.25 x 6.5 cm.
They are used as transaction receipts in automated teller
machines. The computer cards are cut to a rectangular shape of
18.75 x 8.25 cm. The computer cards come in two types: 1) those
that will be fed through punchcard machines, and 2) those that
will be read by a computer scanner but not punched.
The General Rules of Interpretation (GRI) govern
classification of articles under the HTSUSA. GRI 1 states that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Heading
4823 covers articles of paperboard, cut to size or shape. As
noted before, the receipt and computer cards are made of
paperboard and are cut to rectangular shapes, thereby meeting the
description provided in 4823. None of the section notes, chapter
notes, or headings exclude or otherwise require a different
classification for these cards. They are not classifiable under
heading 4911 because heading 4823 provides a better description
of these cards. Therefore, the receipt and computer cards are
properly classifiable under heading 4823.
HOLDING:
The transaction receipt cards and computer cards, with the
exception of the computer cards suitable for use with punchcard
machines, are classified under subheading 4823.90.8500, HTSUSA,
covering other articles of paperboard not covered in any other
headings of chapter 48. Those computer cards suitable for use
with punchcard machines are classified under subheading
4823.30.0000, HTSUSA, covering cards, not punched, for punchcard
machines, whether or not in strips.
Sincerely,
John Durant, Director
Commercial Rulings Division