HQ 083719: Tariff classification of color cards and colored sheets of paper

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 083719

                                    June 6, 1989

          CLA-2 CO:R:C:G 083719 JLJ, 836545

          CATEGORY: Classification

          TARIFF NO.: 4823.90.65

          Ms. Linda J. Pirrami
          C. J. Tower, Inc.
          128 Dearborn Street
          Buffalo, New York 14207

          RE: Tariff classification of color cards
              and colored sheets of paper

          Dear Ms. Pirrami:

               You requested a tariff classification ruling under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA) for certain color cards and colored sheets of paper
          imported from Canada on behalf of your client, McCorquodale Color
          Card Limited.  You submitted samples of various color cards and
          colored sheets of paper along with your request.

          FACTS:

               The submitted samples of the color cards and colored sheets
          of paper are all on paper and paperboard.  You state that they
          are used as "a visual display of a product's available colors,
          shades or finishes to a potential purchaser/user to make a
          selection."  They are produced by a McCorquodale machine in
          Canada.  The color cards are similar to paint charts.  The
          colored sheets are sheets of paper which are colored on one side.

          ISSUE:

               Are the instant color cards and colored sheets of paper
          classified as printed matter under the HTSUSA?

          LAW AND ANALYSIS:

               While the sample color cards and colored sheets of paper
          contain some conventional printed matter (usually produced by
          lithography), their essential element is the color displays,
          which are deposited by the McCorquodale machine. In Perry Ryer &
          Co. v. United States, 28 Cust. Ct. 153, C.D. 1403 (1952),















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          affirmed by United States v. Perry Ryer & Co., 41 CCPA 18, C.A.D.
          524 (1953), the courts held that a McCorquodale machine is not
          classified as a printing machine because it does not print
          anything.  Instead, it deposits samples of paint pigments or
          colored lacquers on paper or similar sheets.  Any printing on the
          cards is produced by another machine.

               Chapter 49 Note 2, HTSUSA, states "For the purposes of
          chapter 49 the term 'printed' also means reproduced by means of a
          duplicating machine, produced under the control of a computer,
          embossed, photographed, photocopied, thermocopied or typewritten.
          We note that the lacquer-depositing operation of the McCorquodale
          machine is manually controlled.

               The question here is whether--if the essential character of
          the color cards and colored sheets of paper is not produced by a
          printing machine--the instant merchandise constitutes printed
          matter for tariff purposes.

               The Explanatory Notes for Chapter 49, HTSUSA, state as
          follows:

                     ...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.

          *              *                *              *             *

                     For the purposes of this Chapter, the term 'printed'
                     includes not only reproduction by the several methods
                     of ordinary hand printing (e.g., prints from
                     engravings or woodcuts, other than originals) or
                     mechanical printing (letterpress, offset printing,
                     lithography, photogravure, etc.), but also
                     reproduction by duplicating machines, production under
                     the control of a computer, embossing, photography,
                     photocopying, thermocopying or typewriting (see Note 2
                     to this Chapter), irrespective of the form of the
                     characters in which the printing is executed (e.g.,
                     letters of any alphabet, figures, shorthand signs,
                     Morse or other code symbols, Braille characters,
                     musical notations, pictures, diagrams).  The term does
                     not, however, include coloration or decorative or
                     repetitive-design printing.

               While the Explanatory Notes broaden the meaning of the term
          "printed" beyond normal types of printing processes, they still
          specifically state that the essential nature of printed matter is












                                         -3-


          that it is printed with motifs, characters or pictorial
          representations.  The instant color cards and colored sheets of
          paper lack this prerequisite.  The Explanatory Notes also
          definitely exclude coloration from the ranks of printed matter.
          Following the above-quoted Notes, it seems definite that the
          instant color cards and colored sheets of paper are not to be
          included in Chapter 49, HTSUSA, as printed matter.  Their
          essential character lies in the colors deposited on them, not in
          the minor amounts of printed text providing names of colors and
          advertising matter.

               General Rule of Interpretation (GRI) 1, HTSUSA, states that
          "...for legal purposes, classification shall be determined
          according to the terms of the headings and any relative section
          or chapter notes...."  Following GRI 1, we find that the instant
          color cards and colored sheets of paper are classified under the
          provision for other coated paper cut to shape or size or other
          articles of coated paper in subheading 4823.90.6500, HTSUSA,
          dutiable at the general rate of 5.6 percent ad valorem.  Products
          of Canada classified in this subheading are eligible for a duty
          rate of 4.4 percent ad valorem under the United States-Canada
          Free Trade Agreement if all applicable regulations are met.

          HOLDING:

               The instant color cards and colored sheets of paper are not
          printed matter for tariff purposes.  They are classified as other
          coated paper articles and other coated paper cut to shape or size
          articles in subheading 4823.90.6500, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division
























          6cc: A.D. N.Y. (NIS-234)
          1cc: D.D. Detroit, Mich (Attn: Ken Finland)
          1cc: D.D. Buffalo, N.Y. (Attn: Ralph Perri)
          1cc: D.D. Penbina, N.D. (Attn: Martha Simon)
          JLJohnson:tj:typed 06/06/89
          Jones library
          name: 083719JLJ