The tariff classification of paper rolls from Canada and a head-cleaning card from the United States.

NY J83149 April 22, 2003 CLA-2-84:RR:NC:1:110 J83149 CATEGORY: Classification TARIFF NO.: 4811.90.9000; 8473.50.9000 Mr. Stephen W. Marlow FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road Champlain, NY 12919 RE: The tariff classification of paper rolls from Canada and a head-cleaning card from the United States. Dear Mr. Marlow: In your letter dated March 31, 2003 on behalf of your client A.T.S. Inc., you requested a tariff classification ruling. The merchandise under consideration is described as “Kit Z1” in your ruling request literature. A sample of this item was submitted with your ruling request and will be returned to you. “Kit Z1” is a package that contains 12 paper rolls and 1 swipe head-cleaning card. The paper rolls are approximately 7½ cm wide and are rolled on a 2 cm plastic cylinder. The technical information on the paper rolls, as stated in your letter, are as follows: Smoothness (Bekk) 150 MIN, Caliper (Mills) 2.0-2.6 (5m), Colour Visual White, Density (812 Atlantek Macneth) 1.00 MIN @ 0.5 MS, Brightness 75 MIN, Basic weight 13.5–16.0 lbs., Heat sensitive coating 1 side only. The swipe head-cleaning card measures approximately 3½” x 2” and is a pre-saturated, disposable card that is designed to remove dirt, magnetic oxides, oils, lotions and other contaminants from all types of concealed magnetic, photo and optic sensors. This card can be used on all types of reader mechanisms (i.e. ATM/POS Terminals, petroleum pump, time badge, slot/vending, optical/barcode and smart card readers). In your previous request you suggest that “Kit Z1” be classified as a kit. However, “Kit Z1” does not meet Rule 3 (b) of the Explanatory Notes (EN’s), General Rules for the Interpretation of the Harmonized System. The EN’s, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in note (X) to rule 3 (b) that the terms “goods put up in sets for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging. In this instance, the set criteria is not met since the items in this package are not put up together to meet one particular need or carry out one specific activity. The paper rolls are supplies for printers and the cleaning card is for cleaning all types of concealed magnetic, photo and optic sensors on all types of reader mechanisms. Therefore, the combination of components in this package is not classifiable as a set, and each item is classified individually. The applicable subheading for the paper rolls will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Paper, paperboard…in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other.” The general rate of duty will be 0.5 percent ad valorem. The applicable subheading for the head-cleaning card will be 8473.50.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Parts and accessories suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories equally suitable for use with machines of two or more of the headings 8469 to 8472: Other.” The general rate of duty will be free. Since you indicated that the country of origin of the head-cleaning card is the United States, it may also be eligible for duty free treatment under the provisions of heading 9801.00, HTS, upon establishment of its origin and upon compliance with appropriate Customs Regulations. 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 Eileen S. Kaplan at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division