CLA-2 CO:R:C:G 088084 CRS
Assistant Area Director
Commercial Operations Division
Six World Trade Center
New York, NY 10048
RE: Request for Internal Advice 63/90. Baseball card collector
sets. Paper and paperboard. Other printed matter printed
on paper in whole or in part by a lithographic process. GRI
3(a).
Dear Madam:
This is in reply to your memorandum dated September 12,
1990, concerning Internal Advice request 63/90, submitted on
August 20, 1990, by Siegel, Mandell & Davidson, on behalf of
their client, The Topps Company, Inc., pursuant to section
177.11, Customs Regulations (19 CFR 177.11), on the importation
of baseball card collectors' sets under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise in question, Topps' 1989 Baseball "Traded"
series, consists of a set of 132 baseball trading cards which are
lithographically printed and packaged in boxes in the Republic of
Ireland. Each 132 card set is packaged in an individual box.
The cards resemble those of Topps' regular season series; each
one measures 3 inches by 2 inches and are 0.015 inches thick, and
has on one side a photograph of a major league player who was
traded during the 1989 season, and on the reverse, the player's
statistics and personal data.
The "Traded" series is intended to update Topps' regular
season series by depicting traded players in their new team's
uniform. The cards are sold either directly to collector houses
or to retail establishments which carry this type of commodity.
Unlike the regular season cards, however, the "Traded" series is
sold in complete boxed sets rather than in packs of five or ten
cards. In all other respects the "Traded" series is identical to
the regular season cards.
ISSUE:
Whether subheading 4911.99.6000, HTSUSA, includes articles
of paperboard as well as of paper such that baseball trading
cards with a thickness of 0.015 inches are classifiable as other
printed matter printed on paper in whole or in part by a
lithographic process.
LAW AND ANALYSIS:
Heading 4911, HTSUSA, provides for other printed matter,
including pictures and photographs, a residual provision which
according to Explanatory Note 49.11, covers all printed matter of
Chapter 49 other than that which is more specifically described
by other headings of the Chapter. As there are no more specific
headings, however, the trading cards in question are classifiable
in heading 4911.
Subheading 4911.99.6000, HTSUSA, provides for other printed
matter, printed on paper in whole or in part by a lithographic
process. The term "paper" is not defined in Chapter 49, HTSUSA,
nor is it defined elsewhere in the Nomenclature. The same is
true of the term "paperboard."
The Dictionary of Paper (4th ed. 1980), 296, defines "paper"
in relevant part as follows:
(1)(General term). The name for all kinds of matted or
felted sheets of fiber (usually vegetable, but sometimes
mineral, animal or synthetic) formed on a fine screen from a
water suspension.... (2)(Specific term). One of the two
broad subdivisions of paper (general term), the other being
Paperboard (q.v.).
Paperboard, in contrast is defined at 296-297 as:
One of the two broad subdivisions of paper (general term),
the other being Paper (specific term) (q.v.). The
distinction between paperboard and paper is not sharp but
broadly speaking, paperboard is heavier in weight, thicker,
and more rigid than paper. In general, all sheets 12 points
(0.012 inch) or more in thickness are classified as
paperboard. There are a number of exceptions based upon
traditional nomenclature.
Consequently, if the term "paper" were limited, based on the
above definition, to sheets 12 points or more in thickness, the
baseball cards at issue would be excluded from subheading
4911.99.6000, HTSUSA, and would instead be classifiable in
subheading 4911.99.8000, HTSUSA, which provides for other printed
matter...other, other, other, other.
However, in Customs' opinion, the raison d'etre of
subheading 4911.99.6000 was to differentiate between printed
matter produced by a lithographic process, and printed matter
manufactured using other processes, and therefore to exclude
paperboard from the subheading would arguably defeat the intent
behind the provision.
Under the HTSUSA, articles are classified in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order. GRI 6 extends
the rules of interpretation to the subheading level.
When, as here, goods are prima facie classifiable under two
or more [sub]headings, GRI 3(a) states that the [sub]heading
which provides the most specific description is to be preferred
to [sub]headings that are more general in nature. Balancing the
lack of a definition in Chapter 49 of paper and paperboard
against the clear distinction between printed matter printed in
whole or in part by a lithographic process (subheading
4911.00.6000) and other printed matter (subheading 4911.00.8000),
Customs considers the former to be the more specific provision
and, consequently, the appropriate subheading classification for
the baseball cards in question.
HOLDING:
The baseball card collector sets are classifiable in
subheading 4911.99.6000, HTSUSA, under the provision for other
printed matter, including printed pictures and photographs,
other, other, other, printed on paper in whole or in part by a
lithographic process and are dutiable at the rate of 0.4 percent
ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division