HQ 083676: Tariff Classification of Spiral-Bound Message Forms Imported from Brazil

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 083676

                                    April 25 1989

          CLA-2 CO:R:C:G 083676 JLJ, 835646

          CATEGORY: Classification

          TARIFF NO.: 4820.10.20

          Mr. Jesse M. Gerson, Mr. Donald J. Unger
          Barnes, Richardson & Colburn
          200 East Randolph Drive
          Chicago, Illinois  60601

          RE: Tariff Classification of Spiral-Bound Message Forms
              Imported from Brazil

          Dear Mr. Gerson and Mr. Unger:

               You requested a tariff classification for spiral-bound
          telephone message forms imported from Brazil on behalf of your
          client, Marble and Paper of America, Inc., of Arlington, Texas.
          You submitted samples of two such articles along with your
          inquiry.

          FACTS:

               The two samples submitted are sets of spiral-bound paper
          telephone message forms. They measure approximately 5 1/2 inches
          by 8 1/2 inches and 11 inches by 8 1/2 inches.

          ISSUE:

               What is the tariff classification of the instant message
          forms?

          LAW AND ANALYSIS:

               You suggest classification of the spiral-bound message forms
          under the provision for other printed matter, other, other, in
          item 4911.99.80, Harmonized Tariff Schedule of the Tariff
          Schedule of the United States of Annotated (HTSUSA).  Alterna-
          tively, you suggest classification under the provision for
          registers, account books, notebooks, order books, receipt books,
          letter pads, memorandum pads, diaries and similar articles,
          exercise books, blotting pads, binders (looseleaf or other),

















                                         -2-


          folders, file covers, manifold business forms, interleaved carbon
          sets and other articles of stationery, of paper or paperboard;
          manifold business forms and interleaved carbon sets, item
          4820.40.00, HTSUSA.

               General Rule of Interpretation (GRI) 1, HTSUSA, says:

                    ...for legal purposes, classification shall be
                    determined according to the terms of the headings
                    and any relative section or chapter notes....

               You argue, based on the Explanatory Notes and prior Tariff
          Schedules of the United States rulings, that the spiral-bound
          sets of message forms are covered in Chapter 49, HTSUSA, because
          they are "essentially printed matter."  While printed matter is
          generally classified in Chapter 49, HTSUSA, the Explanatory Notes
          for Heading 4820 state that:

                    Articles of this heading sometimes contain a
                    considerable amount of printed matter but are
                    classified in this heading (and not in Chapter
                    49) provided that the articles are essentially
                    for completion in manuscript or typescript.

          Inasmuch as the instant message forms contain printed matter but
          are essentially for completion by hand with telephone messages,
          the instant merchandise falls within Heading 4820, HTSUSA.

               Your second claim is for classification of the spiral-bound
          message forms under the provision for manifold business forms and
          interleaved carbon sets in item 4820.40.00, HTSUSA.

               The Explanatory Notes for Heading 4820, HTSUSA, state that
          this heading includes:

               (1)  Registers...order books, receipt books, copy books...
                    and books, pads, etc., for entering telephone numbers.
                    [Emphasis added.]

          *            *            *              *            *

               (4)  Manifold business forms

               The fact that books and pads for entering telephone numbers
          are listed in a different category than manifold business forms
          indicates that the instant spiral-bound message forms are not
          regarded as "business forms."  Business forms are standard forms
          used in business, not mere telephone message slips.  Item
          4820.40.00, HTSUSA, is not applicable because it covers a
          different type of merchandise.
          s











                                         -3-


               We note that the Explanatory Notes for Heading 4820 also say
          "The goods of this heading may be bound...and have reinforcements
          or fittings of metal, plastics, etc."  The mere fact that the
          message forms are spiral-bound would not preclude their
          classification under Heading 4820.

               Heading 4820 has a provision for "diaries, notebooks and
          address books, bound; memorandum pads, letter pads and similar
          articles," in item 4820.10.20, HTSUSA.  The instant telephone
          message forms are similar to memorandum pads, therefore they are
          classified in item 4820.10.20, HTSUSA, dutiable at the rate of
          100 percent for products of Brazil under item 9903.42.40, HTSUSA.

          HOLDING:

               The instant spiral-bound telephone message forms are
          classified in items 4820.10.20 and 9903.42.40, HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division




































          6cc: A.D. Seaport (NIS 234)
          JLJohnson:tj:typed 03/27/89