HQ 085476: Transaction Receipt Cards, Computer Cards and Coupons; Reconsideration of Headquarters Letter 084648 of August 29, 1989

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 085476

                                    October 5, 1989


            CLA-2 CO:R:C:G: 085476 jlj

            CATEGORY: Classification

            TARIFF NO.: 4911.99.8000

            Mr. Ray E. Parry
            International Card Corporation
            6-1021 Meyerside Drive
            Mississauga, Ontario
            Canada L5T 1J6

            RE:  Transaction Receipt Cards, Computer Cards and
                 Coupons; Reconsideration of Headquarters Letter
                 084648 of August 29, 1989

            Dear Mr. Parry:

                 You requested tariff classifications under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for
            transaction receipt cards, computer cards and a coupon
            imported from Canada.  You submitted samples along with your
            letter.

            FACTS:

                 The transaction receipt cards, computer cards and coupons
            are paperboard cards of rectangular shape which come in two
            sizes: 8.25 centimeters by 6.5 centimeters for the receipt
            cards and 18.75 centimeters by 8.25 centimeters for the
            computer cards and the coupon.  The receipt cards are to be
            used in automated teller machines commonly operated by
            financial institutions.  The computer cards are intended to
            dispense information to or to retrieve information from
            computers or computer-activated machines.  Unlike the other two
            cards, the $50 coupon, which is redeemable for cash, does not
            operate through any machine.






















                                          -2-


                 In Customs Headquarters Ruling Letter (HRL) 084648 of
            August 29, 1989, we advised you that the transaction receipt
            cards and the computer cards were classified under the
            provision for other articles of paper: other: other: other:
            other: other, in subheading 4823.90.85, HTSUSA, with the
            exception of the computer cards suitable for use with punchcard
            machines, which are classified under the provision for other
            articles of paper: cards, not punched, for punchcard machines,
            in subheading 4823.30.00, HTSUSA.

                 All of the cards and the coupon are printed with letters,
            figures and motifs related to the use of the articles.

            ISSUE:

                 Are these printed cards and coupons classified as printed
            matter in Chapter 49 or as articles of paper in Chapter 48?

            LAW AND ANALYSIS:

                 HRL 084648 said that the transaction receipt cards and the
            computer cards are not classified as other printed matter under
            Heading 4911 because Heading 4823 provided a better description
            of the cards.  It also said that none of the chapter notes
            required a different classification (i.e., other than Heading
            4823) for these cards.  Both of these statements were
            incorrect.

                 Chapter Note 11 of Chapter 48, HTSUSA, states "Except for
            the articles of Heading 4814 or 4821, paper, paperboard,
            cellulose wadding and articles thereof, printed with motifs,
            characters or pictorial representations, which are not merely
            incidental to the primary use of the goods, fall in Chapter
            49."  This chapter note mandates the classification of printed
            matter as printed matter in Chapter 49.  Heading 4911 covering
            other printed matter is also more specific than Heading 4823
            covering other articles of paper.

                 All of the cards and the coupon are printed matter.
            Inasmuch as there is no more specific provision in Chapter 49
            to cover them, they are classifiable under the provision for
            other printed matter: other: other: other: other in subheading
            4911.99.8000, HTSUSA.


















                                          -3-


            HOLDING:

                 The transaction receipt cards, the computer cards and the
            coupon are classified in subheading 4911.99.80, HTSUSA,
            dutiable at the rate of 4.9 percent ad valorem.  Articles
            originating in Canada and classified in this subheading
            are eligible for a 3.9 percent duty rate under the
            United States-Canada Free Trade Agreement if all applicable
            regulations are met.

                 HRL 084648 is hereby modified accordingly.

                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division










































            6 cc: Area Dir., N.Y. Seaport (NIS-234)
            T. Jones library/peh
            085476jlj