The tariff classification of restaurant "guest checks," of paper, from China.

NY J85597 June 16, 2003 CLA-2-48:RR:NC:SP:234 J85597 CATEGORY: Classification TARIFF NO.: 4811.90.9000; 4820.90.0000; 4820.40.0000 Mr. Matthew McDonagh King Menus 125 W. Taylor Avenue Meridian, Idaho 83642 RE: The tariff classification of restaurant “guest checks,” of paper, from China. Dear Mr. McDonagh: In your letter dated June 27, 2002, received here on June 10, 2003, you requested a tariff classification ruling. Samples of three kinds of “restaurant guest checks” were submitted for our examination. The items identified as #33-501 (one-part guest checks) are serially numbered, 4¼” x 8½” sheets of heavyweight paper. They are printed with lines and captions designed to enable restaurant servers to keep a record of patrons’ orders, i.e., by writing in food and beverage selections, prices, table number, etc. The lower portion of each check is perforated to allow a 1¼” x 4¼” stub to be torn off. You state that these guest checks will be imported both loose and in bound pads. The applicable subheading for the #33-501 guest checks, when imported in loose sheets, will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for paper…surface-decorated or printed, in rolls or rectangular sheets, of any size…other (than certain enumerated kinds). The rate of duty will be 0.5%. The applicable subheading for the #33-501 guest checks, when imported in bound pads, will be 4820.90.0000, HTS, which provides for other (than certain enumerated) articles of stationery, of paper or paperboard. The rate of duty will be 0.5%. The items identified as #33-503 (three-part guest checks) are similar to the above-described articles, except that each consists of three sheets of printed self-copy paper, bound along the top edge. This allows two extra copies to be created when the top sheet is filled in. You state that these guest checks will be imported both loose and in pads. The applicable subheading for the #33-503 guest checks, imported either loose or in pads, will be 4820.40.0000, HTS, which provides for manifold business forms and interleaved carbon sets, of paper or paperboard. The rate of duty will be 0.5%. The items identified as #33-512 (one-part guest checks) are similar to #33-501, except that they are printed on 3-3/8” x 6-1/2” sheets of newsprint, and there are no perforations or stubs. These products will be imported in bound pads. The applicable subheading for the #33-512 guest check pads will be 4820.90.0000, HTS, which provides for other (than certain enumerated) articles of stationery, of paper or paperboard. The rate of duty will be 0.5%. 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