The tariff classification of printed forms for use by airlines and railways, from Canada

NY I83655 June 20, 2002 CLA-2-48:RR:NC:2:234 I83655 CATEGORY: Classification TARIFF NO.: 4820.40.0000, 4811.90.8000 Ms. Susan L. Tolot Regulatory Services Specialist Tower Group International, Inc. 6730 Middlebelt Road Romulus, Michigan 48174 RE: The tariff classification of printed forms for use by airlines and railways, from Canada Dear Ms. Tolot: In your letter dated June 10, 2002, on behalf of your client, Datamark Systems, Inc., you requested a tariff classification ruling for various printed blank forms, for use by airlines and railway companies. Numerous samples were submitted, which will be retained for reference. You describe the samples as “carbonized airline tickets, carbonized airway bills, carbonized payment books, carbonized train tickets and lithographed boarding passes.” All but the “lithographed boarding passes” and one “passenger ticket and baggage check”, are books or sets of printed forms, temporarily bound together, carbonized or made with self-copy paper so that when the top form is filled in with data, copies are produced on the underlying forms. These articles meet the tariff definition, as found in the Explanatory Notes to the Harmonized System, of Manifold Business Forms: “multipart form sets either printed on self copy paper or interleaved with carbon paper. These forms are used to make multiple copies and may be continuous or non-continuous. They contain printed matter which requires the insertion of additional information to complete.” Two samples are single sheet printed forms: a passenger ticket, baggage check and boarding pass issued by U.S. Airways, numbered 09250047310 and 09250047321, and a passenger ticket and baggage check issued by Intair, numbered 120181 and 120182. These samples are marked “Void”, as they are not intended to be used except for the purposes of this ruling. They contain printed matter which requires the insertion of additional information to complete.These two forms are presented in continuous strips, and are separable from the strips for use. The strips are of a width of 23 cm and 22 cm, respectively. The applicable subheading for the multipart form sets will be 4820.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Manifold business forms and interleaved carbon sets (of paper or paperboard). The rate of duty will be 1.1 percent ad valorem.. The applicable subheading for the single-sheet forms will be 4811.90.8000, HTS, which provides for: Paper…printed…in rolls or sheets…: Other (than certain specified) paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm…: Other (than handmade paper): Other (than certain specified kinds): Weighing over 30 g/m2. The rate of duty will be 0.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division