Tariff Classification of Message Pads

HQ 083675 April 5 1989 CLA2 CO:R:C:G 083675 JLJ, 835627 CATEGORY: Classification TARIFF NO.: 4820.10.20; 9903.42.40 Mr. Donald J. Unger, Mr. Jesse M. Gerson Barnes, Richardson & Colburn 200 East Randolph Drive Chicago, Illinois 60601 RE: Tariff Classification of Message Pads Dear Mr. Unger and Mr. Gerson: You requested a tariff classification for message pads imported from XXXXXXXX on behalf of your client, XXXXXXXXXXXXXXXX. You submitted samples of two memorandum pads along with your letter. FACTS: Both samples are pink pads of paper used for taking messages (i.e., memorandum pads). They measure approximately 5 inches by 4 inches and 5 1/2 inches by 4 1/4 inches. ISSUE: What is the proper tariff classification of the instant memorandum pads? LAW AND ANALYSIS: You suggest classification of the message pads under the provision for other printed matter, other, other, other, in item 4911.99.80, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Alternatively, you suggest classification under the provision for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, other, in item 4820.90.00, HTSUSA.  2 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.... Item 4820.10.20, HTSUSA, covers "diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles." This merchandise is specifically provided for in item 4820.10.20, HTSUSA. You argue, based on the Explanatory Notes and prior Tariff Schedules of the United States rulings, that the memorandum pads 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 pads contain printed matter but are essentially for completion by hand with telephone messages, the instant merchandise falls within Heading 4820, HTSUSA, under the specific provision for memorandum pads and similar articles in item 4820.10.20, HTSUSA. Both your first and your second suggested provisions are basket provisions. Neither is applicable if there is a specific tariff provision to cover the merchandise. Inasmuch as item 4820.10.20, HTSUSA, specifically covers the instant pads, they are classified accordingly. HOLDING: The instant pads are classified in item 4820.10.20, HTSUSA, dutiable at the rate of 100 percent ad valorem for products of XXXXXXXX under item 9903.42.40, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division