HQ 083676
April 25 1989
CLA-2 CO:R:C:G 083676 JLJ, 835646
Mr. Jesse M. Gerson, Mr. Donald J. Unger
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601
RE: Tariff Classification of Spiral-Bound Message Forms
Imported from Brazil
Dear Mr. Gerson and Mr. Unger:
You requested a tariff classification for spiral-bound
telephone message forms imported from Brazil on behalf of your
client, Marble and Paper of America, Inc., of Arlington, Texas.
You submitted samples of two such articles along with your
inquiry.
FACTS:
The two samples submitted are sets of spiral-bound paper
telephone message forms. They measure approximately 5 1/2 inches
by 8 1/2 inches and 11 inches by 8 1/2 inches.
ISSUE:
What is the tariff classification of the instant message
forms?
LAW AND ANALYSIS:
You suggest classification of the spiral-bound message forms
under the provision for other printed matter, other, other, in
item 4911.99.80, Harmonized Tariff Schedule of the Tariff
Schedule of the United States of Annotated (HTSUSA). Alterna-
tively, you suggest classification under the provision for
registers, account books, notebooks, order books, receipt books,
letter pads, memorandum pads, diaries and similar articles,
exercise books, blotting pads, binders (looseleaf or other),
-2-
folders, file covers, manifold business forms, interleaved carbon
sets and other articles of stationery, of paper or paperboard;
manifold business forms and interleaved carbon sets, item
4820.40.00, HTSUSA.
General Rule of Interpretation (GRI) 1, HTSUSA, says:
...for legal purposes, classification shall be
determined according to the terms of the headings
and any relative section or chapter notes....
You argue, based on the Explanatory Notes and prior Tariff
Schedules of the United States rulings, that the spiral-bound
sets of message forms are covered in Chapter 49, HTSUSA, because
they are "essentially printed matter." While printed matter is
generally classified in Chapter 49, HTSUSA, the Explanatory Notes
for Heading 4820 state that:
Articles of this heading sometimes contain a
considerable amount of printed matter but are
classified in this heading (and not in Chapter
49) provided that the articles are essentially
for completion in manuscript or typescript.
Inasmuch as the instant message forms contain printed matter but
are essentially for completion by hand with telephone messages,
the instant merchandise falls within Heading 4820, HTSUSA.
Your second claim is for classification of the spiral-bound
message forms under the provision for manifold business forms and
interleaved carbon sets in item 4820.40.00, HTSUSA.
The Explanatory Notes for Heading 4820, HTSUSA, state that
this heading includes:
(1) Registers...order books, receipt books, copy books...
and books, pads, etc., for entering telephone numbers.
[Emphasis added.]
* * * * *
(4) Manifold business forms
The fact that books and pads for entering telephone numbers
are listed in a different category than manifold business forms
indicates that the instant spiral-bound message forms are not
regarded as "business forms." Business forms are standard forms
used in business, not mere telephone message slips. Item
4820.40.00, HTSUSA, is not applicable because it covers a
different type of merchandise.
s
-3-
We note that the Explanatory Notes for Heading 4820 also say
"The goods of this heading may be bound...and have reinforcements
or fittings of metal, plastics, etc." The mere fact that the
message forms are spiral-bound would not preclude their
classification under Heading 4820.
Heading 4820 has a provision for "diaries, notebooks and
address books, bound; memorandum pads, letter pads and similar
articles," in item 4820.10.20, HTSUSA. The instant telephone
message forms are similar to memorandum pads, therefore they are
classified in item 4820.10.20, HTSUSA, dutiable at the rate of
100 percent for products of Brazil under item 9903.42.40, HTSUSA.
HOLDING:
The instant spiral-bound telephone message forms are
classified in items 4820.10.20 and 9903.42.40, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. Seaport (NIS 234)
JLJohnson:tj:typed 03/27/89