CLA-2 CO:R:C:G 086745 RFC
Ms. Gloria Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703
RE: Plastic, business-like cards
Dear Ms. Columbe:
This ruling letter is in response to your request of March
5, 1990, on behalf of Ateliers Paul Ltee (Canada), concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) of certain plastic, business-
like cards. The goods are imported from Canada and a sample was
submitted for examination.
The sample consists of a piece of plastic resembling a
credit card in size and composition. One side of the card
contains information similar to that found on a business or
calling card. The other side of the card contains a temperature-
pressure sensitive, thumb-print size square of plastic sheeting
for use as a novelty device to "measure" body temperature to
determine stress, tenseness, etc.
The product is identified as PAL 500/The Magic Card.
Whether a plastic, business-like card containing printed
information similar to that found on a business or calling card
on one side and on the other side a temperature-pressure
sensitive, thumb-print size square of plastic sheeting for use as
a novelty device to "measure" body temperature to determine
stress, tenseness, etc., should be classified as a toy item or as
printed matter under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that for "legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."
In the present case, the above-described goods are in the
nature of business or calling cards insofar as they are intended
for use as a printed record containing information concerning the
distributor or presenter of the cards (e.g., name, address,
telephone number). Therefore, the printed information on the
cards provides the essential purpose and use for the goods. On
the other hand, the temperature-pressure sensitive, thumb-print
size square of plastic sheeting on the goods is merely used as a
gimmick to draw attention to the card and to cause the recipient
of the card to be less inclined to discard it. (Evidence of the
intended purpose and use for the goods can be found in the
product literature submitted with the ruling request, wherein it
states: "Perfect for personal and business use, adding just a
touch of fun and magic in the process.")
As evident from the above discussion, the above-described
goods are not "toy items." Nor are the goods, in the strict
sense, "advertising material," as they are not necessarily used
to advertise or to promote goods or services. Rather, the goods
are used as a printed record of certain information either for
business purposes (as business cards) or personal purposes (as
In light of the above, the above-described goods should be
classified according to their printed informational trait: to
wit, "printed matter." The goods, however, are not provided for
specifically or eo nomine in the HTSUSA. Therefore, the goods
must be classified under an "other" or "basket" provision.
Subheading 4911.99.8000 provides for "other printed matter."
The above-described goods, being printed matter, are properly
classified under this subheading.
The above-described goods are classified under subheading
4911.99.8000, HTSUSA, which provides for other printed matter.
The rate of duty for goods imported under this subheading and
receiving special tariff treatment under the United States-
Canada Free-Trade Agreement is 2.9 percent ad valorem. The
general rate of duty is 4.9 percent ad valorem.
John Durant, Director
Commercial Rulings Division