Modification of New York Ruling Letter (NYRL) 833660 concerning printed paperboard

HQ 086176 April 16, 1990 CLA-2 CO:R:C:G 086176 RFC CATEGORY: Classification TARIFF NO.: 4911.99.6000; 4911.99.8000 Ms. Florence Pianke Advance Watch Company, Ltd. 26400 W. 8 Mile Road Southfield, Michigan 48034 RE: Modification of New York Ruling Letter (NYRL) 833660 concerning printed paperboard Dear Ms. Pianke: This letter is in reference to NYRL 833660 of December 8, 1988, sent to you from our New York office. NYRL 833660 concerns the classification of printed paperboard under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The goods consist of coated paperboard printed with product information for use with the sale of consumer products. In NYRL 833660, the above-described goods were classified under subheading 4823.90.6500, HTSUSA, which provides for other paper, paperboard, other, other, other, other. Upon further review of the goods, however, it has been determined that the goods are properly classified as follows: If the goods are printed in whole or in part by a lithographic process, then they are classified under subheading 4911.99.6000, HTSUSA, which provides for other printed matter, other, other, other, printed on paper in whole or in part by a lithographic process. On the other hand, if the goods are not printed by a lithographic process, then they are classified under subheading 4911.99.8000, HTSUSA, which provides for other printed matter, other, other, other, other. ISSUE: Whether coated paperboard printed with product information for use with the sale of consumer products should be classified as printed matter or as paperboard under the HTSUSA. -2- LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Classification (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...." The general notes to the Explanatory Notes to Chapter 49 state, in part, that "this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...[with the exception of]...goods...in which the printing is merely incidental to their primary use...." In the instant case, the above-described goods are simply printed paperboard at the time of importation. Moreover, the printing on the paperboard provides essential and necessary information regarding the products with which the paperboard will be sold. As such, the printing determines the essential nature and use of the goods (as the purpose of the printed paperboard at the time of importation is to provide information regarding the products with which the printed paperboard will be sold and not to package or wrap the products). Also, by determining the essential nature and use of the goods, the printing, quite obviously, is not merely incidental to the primary use of the goods (as the printing determines the primary use of the goods: to wit, providing information). Therefore, the above-described goods are properly classified in Chapter 49. HOLDING: If the goods are printed in whole or in part by a lithographic process, then they are classified under subheading 4911.99.6000, HTSUSA, which provides for other printed matter, other, other, other, printed on paper in whole or in part by a lithographic process and is dutiable at the rate of 0.4% ad valorem. On the other hand, if the goods are not printed by a lithographic process, then they are classified under subheading 4911.99.8000, HTSUSA, which provides for other printed matter, other, other, other, other and dutiable at the rate of 4.9% ad valorem. -3- NYRL 833660 is hereby modified accordingly as of the date of this letter. See 19 C.F.R. 177.9(d). Sincerely, John Durant, Director Commercial Rulings Division