CLA-2 CO:R:C:G 087358 CRS
Ms. Carol A. Wnuk
PBB USA, Inc.
P.O. Box 950
Buffalo, NY 14213
RE: Baseball cards. Paper and paperboard. Other printed matter
printed in whole or in part by a lithographic process. GRI
3(a).
Dear Ms. Wnuk:
This is in reply to your letter dated May 30, 1990, to our
Buffalo office, on behalf of your client O-Pee-Chee Co., Ltd.,
concerning the classification of baseball and hockey trading
cards under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples were submitted with your request.
FACTS:
The merchandise in question consists of baseball and ice
hockey trading cards which are lithographically printed on both
faces. The front of the card typically bears a photograph of a
player, while the back is printed with that player's career
statistics, as well as other details of the player's athletic
accomplishments, in both English and French. The cards measure 3
inches by 2 inches and are 0.015 inches thick.
The cards are printed in Canada and are imported through the
ports of Buffalo, Detroit and Port Huron. They are imported in
three forms: in bulk; in waxpacks; or in complete sets. In the
waxpack form, the cards come ten to a pack and contain a small
stick of bubble gum.
ISSUE:
Whether subheading 4911.99.6000, HTSUSA, covers articles of
paperboard as well as of paper such that baseball and hockey
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 4911.99.60, 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." Thus there is no guidance in the
tariff as to what constitutes the dividing line between paper and
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 of paper and paperboard in Chapter 49
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 cards at issue are classifiable in subheading
4911.99.6000, HTSUSA, under the provision for other printed
matter, including printed pictures and photographs, other, other,
other, printed in whole or in part by a lithographic process and,
as goods originating in the territory of Canada, are dutiable at
the rate of 0.2 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