CLA-2 CO:R:C:T 956238 BC
Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: Revocation of NYRL 867163; classification of beverage
coasters made of paperboard, not of paper
Dear Mr. Vander Yacht:
Recently, it has come to our attention that New York Ruling
Letter (NYRL) 867163, issued to you on September 30, 1991, on
behalf of Pacific Paper Products, Ltd., was issued in error. The
ruling classified beverage coasters. As explained below, the
ruling should be revoked.
FACTS:
The merchandise at issue was described in NYRL 867163 as
"conventional rectangular or oval paper or paperboard coasters,
each printed with an advertisement of a particular brand of beer.
The coasters are used to protect the surface of a table or bar
from spill . . . from a glass containing beer or other beverage.
They vary slightly in size . . . within the [following]
dimensions: 4 1/4 inches x 4 inches." The ruling classified them
in subheading 4818.90.0000, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which the ruling stated to
provide for: "Other (than certain enumerated) sanitary articles
of paper or paperboard."
Now, we understand the subject coasters to be made of
paperboard, not paper. Given this fact, the Area Director of
Customs, New York Seaport, reviewed NYRL 867163 and determined
that it was issued in error, since subheading 4818.90.0000,
HTSUSA, provides for such articles made of paper, not of
paperboard. The Area Director recommended that the ruling be
reconsidered, suggesting classification in subheading
4823.60.0040, HTSUSA, which provides for other articles of paper
or paperboard: trays, dishes, plates, cups, and the like, of
paper or paperboard.
Pursuant to section 625, Tariff Act of 1930 (19 U.S.C.
1625), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993)
(hereafter, section 625), notice of the proposed revocation of
NYRL 867163 was published on September 21, 1993, in the Customs
Bulletin, Vol. 28, Number 38. No comments were received.
ISSUE:
What is the proper classification for the paperboard
beverage coasters at issue?
LAW AND ANALYSIS:
The dictionary defines "coaster" as follows: "4. A disk
placed under a bottle, pitcher, or drinking glass to protect the
surface below." (See Webster's II New Riverside University
Dictionary, p.275 (1984).) It is common knowledge that coasters
are not made of paper, since paper does not provide the
absorbability of paperboard or cork, two common materials used
for coasters. We understand the coasters at issue to be made of
paperboard, not of paper. Thus, use of the term "paper or
paperboard" in NYRL 867163 is inaccurate.
As above, subheading 4818.90.0000, HTSUSA, provides for
articles made of paper. Since the coasters at issue are not made
of paper, they are not classifiable in that subheading. We
believe that the coasters are classifiable in subheading
4823.60.0040, HTSUSA, which, as stated, provides for other
articles of paperboard, trays, dishes, plates, cups, and the
like. Since coasters are used within the realm of articles
employed in the service of food and beverages, we believe they
are like the articles mentioned in the subheading.
HOLDING:
The paperboard beverage coasters at issue are classifiable
in subheading 4823.60.0040, HTSUSA. Accordingly, NYRL 867163,
issued on September 30, 1991, is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Commercial Rulings Division