CLA-2 CO:R:C:T 953087 ch
Robert Howell
Team Action Sportcards
P.O. Box 20114
431 Boler Road
London, Ontario N6K 2K0
RE: Sports card; hockey trading card; business card; trade
advertising material; GRI 6; paper printed by a
lithographic process; 4911.99.6000; 4911.10.0080.
Dear Mr. Howell:
This is in response to your letter of December 8, 1992,
requesting tariff classification, marking requirements and
payment terms for applicable duties under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), with respect to
certain hockey trading cards and business/advertising trading
cards. Samples were provided to our office for examination.
A ruling addressing the marking requirements for these items
will be issued to you under separate cover.
Please be advised that Customs duties are payable within ten
days of entry of the merchandise.
FACTS:
The first sample is an "O-Pee-Chee" brand ice hockey trading
card. One side of the card contains a photo of a hockey player,
while the other side contains a compilation of the player's
statistics and other information regarding his performance. The
card appears to have been printed by a lithographic process.
The second sample is a business/advertising card modelled
after a sports card. One side of the card contains a picture of
an employee of CIBA Pharmaceuticals. Appearing beneath the
picture is the legend "TEAM HABITROL (R) -- CIBA
Pharmaceuticals." The other side of the card appears as follows:
We are pleased to introduce our
exciting new product HABITROL (R).
For information about HABITROL (R)
please contact:
CIBA
Pharmaceuticals
6860 Century Avenue
Sheila Limber, Mississauga, Ont. L5N 2W5
B.Sc.(Hons.), A.P.M.R. Tel: (416) 821-4420
Victoria, B.C.
Medical Representative Tel: (604) 474-5245
This item also appears to have been printed by a lithographic
process.
ISSUE:
What are the proper tariff classifications for the ice
hockey trading card and the business/advertising trading card?
LAW AND ANALYSIS:
Ice Hockey Card
The "O-Pee-Chee" ice hockey card was the subject of
Headquarters Ruling Letter (HRL) 087358, dated November 7, 1990.
In that ruling we found that this item was classified under
subheading 4911.99.6000, HTSUSA. We see no reason to disturb
this finding. Enclosed please find a copy of HRL 087358 for your
reference.
Business/Advertising Card
The "Team Habitrol" card possesses the attributes of a
business card; i.e. it provides the name, address, phone number,
affiliation and title of a business representative. In addition,
the photograph of the Ciba Pharmaceutical representative on one
side of the card lends it the appearance of a sports trading
card. Finally, the trade name Habitrol appears in a prominent
location on the card on three occasions and in capital lettering.
Hence, unlike the ordinary business card, this article contains
extensive advertising material for a product.
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
classification is determined first in accordance with the terms
of the headings of the tariff and any relative section or chapter
notes. Where goods cannot be classified on the basis of GRI 1,
the remaining GRI will be applied in order.
Heading 4911, HTSUSA, appears in pertinent part as follows:
4911 Other printed matter, including printed pictures and
photographs:
4911.10.00 Trade advertising material,
commercial catalogs and the like
4911.10.0080 Other
Other
4911.91 Pictures, designs and photographs:
4911.99 Other
Other:
4911.99.60 Printed on paper in whole or in
part by a lithographic process
4911.99.80 Other
In the past, we have found that business cards are classified as
"other printed matter," pursuant to subheading 4911.99. See HRL
086745, dated July 3, 1990. As noted above, we have also
classified sports cards under subheading 4911.99. However,
subheading 4911.10 is the proper classification for trade
advertising material under the terms of the schedule. Hence,
this article appears to be classifiable in two or more
subheadings under heading 4911.
GRI 6 states:
For legal purposes, the classification of goods in the
subheadings of a heading shall be determined according
to the terms of those subheadings and any related
subheading notes and, mutatis mutandis, to the above
rules, on the understanding that only subheadings at
the same level are comparable. For the purposes of
this rule, the relative section, chapter and subchapter
notes also apply, unless the context otherwise
requires. (Emphasis added).
The competing subheadings that occur at the same level in
this instance are 4911.10, which provides for "trade advertising
material," and 4911.99, which provides for "other." GRI 3(a),
which is applicable in this case pursuant to GRI 6, states that
when goods are classifiable under two or more headings, the
heading that provides the most specific description shall be
preferred to headings providing a more general description. The
subheading which provides for "trade advertising material" is
more specific than the subheading providing for "other."
Accordingly, pursuant to GRI 6 and GRI 3(a), this item is
classified under subheading 4911.10, which provides for trade
advertising material.
HOLDING:
The ice hockey card is classifiable under subheading
4911.99.6000, HTSUSA, which provides for other printed matter,
including printed pictures and photographs: other: other:
other: printed on paper in whole or in part by a lithographic
process. The applicable rate of duty is 0.4 percent.
The business card is classifiable under subheading
4911.10.0080, HTSUSA, which provides for other printed matter,
including printed pictures and photographs: trade advertising
material, commercial catalogs and the like, other. This
provision is currently Free of duty.
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 the local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
Sincerely,
John Durant, Director