CLA-2 CO:R:C:G 087358 CRS

Ms. Carol A. Wnuk
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.


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.


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.


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.


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.


John Durant, Director
Commercial Rulings Division