CLA-2 CO:R:C:T 953927 jlj
Mr. Rodney T. Lim
121 Madison Avenue, Suite 7L
New York, New York 10016
RE: Classification of Printed Circular Discs of Paperboard
Dear Mr. Lim:
In your letter of February 18, 1993, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for printed circular paperboard discs
to be imported from Indonesia. You submitted a sample along with
your letter. Your question with regard to the marking of the
individual pieces will be addressed in a separate reply.
FACTS:
The sample is a circular disc of paperboard, 1-11/16 inch in
diameter and 0.0415 inch in thickness. It is printed on one face
with text and a picture, by a process which you describe as
"offset printing," but which appears to bear the likeness of a
letterpress process.
It is our understanding that such an item is known as a POG.
The name is derived from Passion fruit, Orange, Guava. Similar
discs were originally used to cap a drink made from these fruits.
While we understand that POGs are sometimes used to play a
game, it is our belief that the principal use of POGs in the
United States at this time is as collectibles.
ISSUE:
What is the HTSUSA classification of such a printed circular
paperboard disc?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relevant section or chapter
notes.
It has been suggested that these printed circular paperboard
discs should be classified under the provision for other articles
of paperboard: other: other: other: other, in subheading
4823.90.8500, HTSUSA.
The discs, however, are printed with designs which are part
of the primary use of the discs. Note 11 of Chapter 48, HTSUSA,
states as follows:
11. Except for the articles of heading 4814 or 4821, paper,
paperboard, cellulose wadding and articles thereof,
printed with motifs, characters or pictorial
representations, which are not merely incidental to the
primary use of the goods, fall in chapter 49.
The discs are therefore excluded from classification in Chapter
48, HTSUSA.
An analogous situation arose in Customs Headquarters Ruling
Letter (HRL) 087358 of November 7, 1990, and HRL 088084 of
November 7, 1990, which dealt with the correct classification of
baseball trading cards. In HRL 087358, we stated as follows:
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 classified in heading 4911.
As there are no more specific provisions for the instant printed
discs, they are classified in heading 4911.
HOLDING:
If printed in whole or in part by a lithographic process,
the printed disc is classified under the provision for other
printed matter, other, other, other, printed on paper in whole or
in part by a lithographic process, in subheading 4911.99.6000,
HTSUSA, dutiable at the rate of 0.4 percent ad valorem.
If printed by other than lithographic processes, the disc is
classified under the provision for other printed matter, other,
other, other, other, in subheading 4911.99.8000, HTSUSA, dutiable
at the rate of 4.9 percent ad valorem.
Sincerely,
John Durant, Director