HQ 0083676 - Tariff Classification of Spiral-Bound Message Forms Imported from Brazil - United States International Trade Commision Rulings

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HQ 083676

April 25 1989

CLA-2 CO:R:C:G 083676 JLJ, 835646

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.10.20

Mr. Jesse M. Gerson, Mr. Donald J. Unger
Barnes, Richardson & Colburn
200 East Randolph Drive
Chicago, Illinois 60601

RE: Tariff Classification of Spiral-Bound Message Forms Imported from Brazil

Dear Mr. Gerson and Mr. Unger:

You requested a tariff classification for spiral-bound telephone message forms imported from Brazil on behalf of your client, Marble and Paper of America, Inc., of Arlington, Texas. You submitted samples of two such articles along with your inquiry.

FACTS:

The two samples submitted are sets of spiral-bound paper telephone message forms. They measure approximately 5 1/2 inches by 8 1/2 inches and 11 inches by 8 1/2 inches.

ISSUE:

What is the tariff classification of the instant message forms?

LAW AND ANALYSIS:

You suggest classification of the spiral-bound message forms under the provision for other printed matter, other, other, in item 4911.99.80, Harmonized Tariff Schedule of the Tariff Schedule of the United States of Annotated (HTSUSA). Alterna- tively, you suggest classification under the provision for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other),
folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; manifold business forms and interleaved carbon sets, item 4820.40.00, HTSUSA.

General Rule of Interpretation (GRI) 1, HTSUSA, says:

...for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes....

You argue, based on the Explanatory Notes and prior Tariff Schedules of the United States rulings, that the spiral-bound sets of message forms are covered in Chapter 49, HTSUSA, because they are "essentially printed matter." While printed matter is generally classified in Chapter 49, HTSUSA, the Explanatory Notes for Heading 4820 state that:

Articles of this heading sometimes contain a considerable amount of printed matter but are classified in this heading (and not in Chapter 49) provided that the articles are essentially for completion in manuscript or typescript.

Inasmuch as the instant message forms contain printed matter but are essentially for completion by hand with telephone messages, the instant merchandise falls within Heading 4820, HTSUSA.

Your second claim is for classification of the spiral-bound message forms under the provision for manifold business forms and interleaved carbon sets in item 4820.40.00, HTSUSA.

The Explanatory Notes for Heading 4820, HTSUSA, state that this heading includes:

(1) Registers...order books, receipt books, copy books... and books, pads, etc., for entering telephone numbers. [Emphasis added.]

(4) Manifold business forms

The fact that books and pads for entering telephone numbers are listed in a different category than manifold business forms indicates that the instant spiral-bound message forms are not regarded as "business forms." Business forms are standard forms used in business, not mere telephone message slips. Item 4820.40.00, HTSUSA, is not applicable because it covers a different type of merchandise. s

We note that the Explanatory Notes for Heading 4820 also say "The goods of this heading may be bound...and have reinforcements or fittings of metal, plastics, etc." The mere fact that the message forms are spiral-bound would not preclude their classification under Heading 4820.

Heading 4820 has a provision for "diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles," in item 4820.10.20, HTSUSA. The instant telephone message forms are similar to memorandum pads, therefore they are classified in item 4820.10.20, HTSUSA, dutiable at the rate of 100 percent for products of Brazil under item 9903.42.40, HTSUSA.

HOLDING:

The instant spiral-bound telephone message forms are classified in items 4820.10.20 and 9903.42.40, HTSUSA.

Sincerely,

John Durant, Director

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