CLA-2 CO:R:C:G: 085476 jlj
Mr. Ray E. Parry
International Card Corporation
6-1021 Meyerside Drive
Mississauga, Ontario
Canada L5T 1J6
RE: Transaction Receipt Cards, Computer Cards and
Coupons; Reconsideration of Headquarters Letter
084648 of August 29, 1989
Dear Mr. Parry:
You requested tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for
transaction receipt cards, computer cards and a coupon
imported from Canada. You submitted samples along with your
letter.
FACTS:
The transaction receipt cards, computer cards and coupons
are paperboard cards of rectangular shape which come in two
sizes: 8.25 centimeters by 6.5 centimeters for the receipt
cards and 18.75 centimeters by 8.25 centimeters for the
computer cards and the coupon. The receipt cards are to be
used in automated teller machines commonly operated by
financial institutions. The computer cards are intended to
dispense information to or to retrieve information from
computers or computer-activated machines. Unlike the other two
cards, the $50 coupon, which is redeemable for cash, does not
operate through any machine.
-2-
In Customs Headquarters Ruling Letter (HRL) 084648 of
August 29, 1989, we advised you that the transaction receipt
cards and the computer cards were classified under the
provision for other articles of paper: other: other: other:
other: other, in subheading 4823.90.85, HTSUSA, with the
exception of the computer cards suitable for use with punchcard
machines, which are classified under the provision for other
articles of paper: cards, not punched, for punchcard machines,
in subheading 4823.30.00, HTSUSA.
All of the cards and the coupon are printed with letters,
figures and motifs related to the use of the articles.
ISSUE:
Are these printed cards and coupons classified as printed
matter in Chapter 49 or as articles of paper in Chapter 48?
LAW AND ANALYSIS:
HRL 084648 said that the transaction receipt cards and the
computer cards are not classified as other printed matter under
Heading 4911 because Heading 4823 provided a better description
of the cards. It also said that none of the chapter notes
required a different classification (i.e., other than Heading
4823) for these cards. Both of these statements were
incorrect.
Chapter Note 11 of Chapter 48, HTSUSA, states "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." This chapter note mandates the classification of printed
matter as printed matter in Chapter 49. Heading 4911 covering
other printed matter is also more specific than Heading 4823
covering other articles of paper.
All of the cards and the coupon are printed matter.
Inasmuch as there is no more specific provision in Chapter 49
to cover them, they are classifiable under the provision for
other printed matter: other: other: other: other in subheading
4911.99.8000, HTSUSA.
-3-
HOLDING:
The transaction receipt cards, the computer cards and the
coupon are classified in subheading 4911.99.80, HTSUSA,
dutiable at the rate of 4.9 percent ad valorem. Articles
originating in Canada and classified in this subheading
are eligible for a 3.9 percent duty rate under the
United States-Canada Free Trade Agreement if all applicable
regulations are met.
HRL 084648 is hereby modified accordingly.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-234)
T. Jones library/peh
085476jlj