CLA-2 CO:R:C:G 083719 JLJ, 836545
Ms. Linda J. Pirrami
C. J. Tower, Inc.
128 Dearborn Street
Buffalo, New York 14207
RE: Tariff classification of color cards
and colored sheets of paper
Dear Ms. Pirrami:
You requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for certain color cards and colored sheets of paper
imported from Canada on behalf of your client, McCorquodale Color
Card Limited. You submitted samples of various color cards and
colored sheets of paper along with your request.
FACTS:
The submitted samples of the color cards and colored sheets
of paper are all on paper and paperboard. You state that they
are used as "a visual display of a product's available colors,
shades or finishes to a potential purchaser/user to make a
selection." They are produced by a McCorquodale machine in
Canada. The color cards are similar to paint charts. The
colored sheets are sheets of paper which are colored on one side.
ISSUE:
Are the instant color cards and colored sheets of paper
classified as printed matter under the HTSUSA?
LAW AND ANALYSIS:
While the sample color cards and colored sheets of paper
contain some conventional printed matter (usually produced by
lithography), their essential element is the color displays,
which are deposited by the McCorquodale machine. In Perry Ryer &
Co. v. United States, 28 Cust. Ct. 153, C.D. 1403 (1952),
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affirmed by United States v. Perry Ryer & Co., 41 CCPA 18, C.A.D.
524 (1953), the courts held that a McCorquodale machine is not
classified as a printing machine because it does not print
anything. Instead, it deposits samples of paint pigments or
colored lacquers on paper or similar sheets. Any printing on the
cards is produced by another machine.
Chapter 49 Note 2, HTSUSA, states "For the purposes of
chapter 49 the term 'printed' also means reproduced by means of a
duplicating machine, produced under the control of a computer,
embossed, photographed, photocopied, thermocopied or typewritten.
We note that the lacquer-depositing operation of the McCorquodale
machine is manually controlled.
The question here is whether--if the essential character of
the color cards and colored sheets of paper is not produced by a
printing machine--the instant merchandise constitutes printed
matter for tariff purposes.
The Explanatory Notes for Chapter 49, HTSUSA, state as
follows:
...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.
* * * * *
For the purposes of this Chapter, the term 'printed'
includes not only reproduction by the several methods
of ordinary hand printing (e.g., prints from
engravings or woodcuts, other than originals) or
mechanical printing (letterpress, offset printing,
lithography, photogravure, etc.), but also
reproduction by duplicating machines, production under
the control of a computer, embossing, photography,
photocopying, thermocopying or typewriting (see Note 2
to this Chapter), irrespective of the form of the
characters in which the printing is executed (e.g.,
letters of any alphabet, figures, shorthand signs,
Morse or other code symbols, Braille characters,
musical notations, pictures, diagrams). The term does
not, however, include coloration or decorative or
repetitive-design printing.
While the Explanatory Notes broaden the meaning of the term
"printed" beyond normal types of printing processes, they still
specifically state that the essential nature of printed matter is
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that it is printed with motifs, characters or pictorial
representations. The instant color cards and colored sheets of
paper lack this prerequisite. The Explanatory Notes also
definitely exclude coloration from the ranks of printed matter.
Following the above-quoted Notes, it seems definite that the
instant color cards and colored sheets of paper are not to be
included in Chapter 49, HTSUSA, as printed matter. Their
essential character lies in the colors deposited on them, not in
the minor amounts of printed text providing names of colors and
advertising matter.
General Rule of Interpretation (GRI) 1, HTSUSA, states that
"...for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes...." Following GRI 1, we find that the instant
color cards and colored sheets of paper are classified under the
provision for other coated paper cut to shape or size or other
articles of coated paper in subheading 4823.90.6500, HTSUSA,
dutiable at the general rate of 5.6 percent ad valorem. Products
of Canada classified in this subheading are eligible for a duty
rate of 4.4 percent ad valorem under the United States-Canada
Free Trade Agreement if all applicable regulations are met.
HOLDING:
The instant color cards and colored sheets of paper are not
printed matter for tariff purposes. They are classified as other
coated paper articles and other coated paper cut to shape or size
articles in subheading 4823.90.6500, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D. N.Y. (NIS-234)
1cc: D.D. Detroit, Mich (Attn: Ken Finland)
1cc: D.D. Buffalo, N.Y. (Attn: Ralph Perri)
1cc: D.D. Penbina, N.D. (Attn: Martha Simon)
JLJohnson:tj:typed 06/06/89
Jones library
name: 083719JLJ