HQ 0088846 - Clarification of HQ 087865; "Quick Start Bulk Enrollment" form for the "Wynn's X-tend Planned Service Care" System; Business Forms; Other Printed Matter - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088771 - HQ 0088914 > HQ 0088846

HQ 088846

May 28, 1991

CLA-2 CO:R:C:G 088846 MBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.80; 4820.90.00

Mr. Kevin Hawe
Trifour Systems International, Ltd.
#19-3318 Oak Street
Victoria, British Columbia
Canada V8X 1R1

RE: Clarification of HQ 087865; "Quick Start Bulk Enrollment" form for the "Wynn's X-tend Planned Service Care" System; Business Forms; Other Printed Matter

Dear Mr. Hawe:

This is in response to a request for clarification of the classification of the "Quick Start Bulk Enrollment" form for the "Wynn's X-tend Planned Service Care" system, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

Trifour Systems International, Ltd., (Trifour) is a computer data processing firm that specializes in the production of automotive dealership customer service reminder letters, manuals, advertising, etc. These materials are part of a customer follow- up automobile maintenance program. The program is called "Wynn's X-tend Planned Service Care." This program is essentially a packaged data processing service that is sold to automotive dealers on a per enrolment basis, rather than selling the software to the dealer.

This clarification applies only to:

The "Quick Start Bulk Enrollment" form which is a single sheet, blank business form (intended to compile the consumers' statistical information) to be completed by the U.S. automobile dealer and returned to Trifour. It is imported both in pad format and loose sheet format, depending upon the automobile dealer's needs.

ISSUE:

What is the classification of the "Quick Start Bulk Enrollment" form for the "Wynn's X-tend Planned Service Care" system, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

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

HQ 087865, dated December 21, 1990, delineated the classification(s) of the "Wynn's X-tend Planned Service Care" system components whether imported separately, or together.

In that ruling we held:

The "Quick Start Bulk Enrollment" form is a single sheet, blank business form (intended to compile the consumers' statistical information) to be completed by the U.S. automobile dealer and returned to Trifour. This business form is provided for under subheading 4820.90.00, HTSUSA, which provides for: "[r]egisters, account books...manifold business forms...and other articles of stationary...:

At that time, we understood that the "Quick Start Bulk Enrollment" form was imported in pad form. However, it has now come to our attention that these forms are imported both in pad format and in single sheet format, depending on the automobile dealer's requirements.

Chapter 48, Legal Note 9 states:

Heading 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.

Therefore, when the "Quick Start Bulk Enrollment" form is imported in loose sheets, it is not properly classifiable under heading 4820, HTSUSA.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 4911, page 699, state:

Certain articles may be intended for completion in manuscript but remain in this heading provided they are essentially printed matter. Thus, printed forms, circular
letters, and similar articles printed with messages, notices, etc., but requiring the insertion of minor details (e.g., dates or names) remain in this heading.

Therefore, when the "Quick Start Bulk Enrollment" form is imported in loose sheets, it is properly classified under subheading 4911.99.80, HTSUSA, which provides for: "[o]ther printed matter, including printed pictures and photographs: [o]ther: [o]ther: [o]ther: [o]ther."

HOLDING:

When the "Quick Start Bulk Enrollment" form is imported in loose sheets, it is properly classified under subheading 4911.99.80, HTSUSA, which provides for: "[o]ther printed matter, including printed pictures and photographs: [o]ther: [o]ther: [o]ther: [o]ther." The rate of duty is 1.9% ad valorem, if the requirements of the United States-Canada Free Trade Agreement are met.

When the "Quick Start Bulk Enrollment" form is imported in a pad format, it is properly classified under the provision for blank business forms provided for under subheading 4820.90.00, HTSUSA, which provides for: "[r]egisters, account books...manifold business forms...and other articles of stationary...: [o]ther." The rate of duty is 2.1% ad valorem, if the requirements of the United States-Canada Free Trade Agreement are met.

EFFECT ON OTHER RULINGS:

This is a clarification of HQ 087865, dated December 21, 1990.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: