CLA-2 RR:TC:FC 960778 ALS
Ms. Michele R. Markowitz
Attorney at Law
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Ave., 33rd Floor
New York, NY 10167-3397
RE: Color Cards
Dear Ms. Markowitz:
This is in reference to your requests for a binding ruling
regarding the tariff classification of color cards. Your
requests, addressed to our New York office have been referred to
this office for reply.
FACTS:
The articles under consideration are paperboard cards on
which lacquer paint chips, in a variety of shades and finishes,
have been mechanically mounted. These color cards are intended
to be used as a visual display of exterior paint colors available
for 2 brands of automobiles manufactured by a U.S. company. Each
card identifies the year and make of automobile for which the
paints on a particular card are intended, including the fact that
they are exterior paints. With few exceptions, the only other
printed information on the cards is the name and numerical
designation of each color. We understand that the color cards,
which are manufactured in England, were the subject of one
Customs entry approximately one year ago, that there are no
current entries, and that the color cards will be regularly
imported commencing in 1998.
ISSUE:
What is the classification of the color cards? - 2 -
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order. GRI
1 provides that the classification is determined first in
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require, the
remaining GRI's are applied, taken in order.
In examining samples of the product to be imported we noted
that they are composed of paperboard on which lacquer chips have
been mechanically mounted. We note that they are used as a
visual display of colors, shades or finishes, available on
certain automobiles, to a potential purchaser in order to permit
such purchaser in making a selection.
In reviewing the possible headings under which the goods
could be classified, we noted that classification is dependent on
whether or not the cards are considered printed matter. In this
regard we note that Legal Note 11 to the HTSUSA provides:
11. Except for the articles of heading 4814 and 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. (emphasis added).
We further note that the General Explanatory Notes (EN) to
chapter 49, which represents that opinion of the international
classification experts, provides:
...this Chapter covers all printed matter of which the
essential nature and use is determined by the fact of its being
printed with motifs, characters or pictorial representations.
It goes on to state:
...the term "printed" includes not only reproduction by the
several methods of ordinary hand printed...mechanical
printing.... but also reproduction by duplicating machines,
production under the control of a computer, embossing,
photograph, photocopying ..., irrespective of the form of the
characters in which the printing is executed...
While the EN broaden the meaning of the term "printed"
beyond normal types of printing processes, they note that the
essential nature and use of the printed matter classifiable in
chapter 49, HTSUSA, is that it is printed with motifs, characters
or pictorial representations. Further, Legal Note 11 to chapter
48, as previously noted, provides that, other than as to certain
exceptions not hereto relevant, paperboard articles printed with
motifs, characters or pictorial - 3 -
representations, which are not merely incidental to the primary
use of the goods, falls in
chapter 49, HTSUSA. (Emphasis added). In addition, the General
EN to chapter 49 specifically provides that the term printed
"...does not, however, include coloration or decorative or
repetitive-design printing." (Emphasis added).
We have concluded that the primary purpose of the cards lies
in the colors deposited on them, not in the printed text
providing names and number of the color or other minimal
information printed thereon. Accordingly, we have concluded that
the merchandise is properly classifiable under the provisions for
paperboard and other paper items.
HOLDING:
Color cards composed of paperboard on which lacquer paint
chips, in a variety of shades and finishes, have been
mechanically mounted, which are intended to provide a visual
display of exterior colors available for certain automobiles and
where the printed matter is merely incidental to the primary use
of the goods, are classifiable in subheading 4823.90.6500,
HTSUSA. That provision covers Other paper, paperboard, cellulose
wadding and...cut to size or shape; other articles of
...paperboard...Other. Merchandise so classified is subject to a
general rate of duty of 3.9 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division