Plastic, business-like cards

HQ 086745 July 3, 1990 CLA-2 CO:R:C:G 086745 RFC CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Gloria Columbe A.N. Deringer, Inc. 30 West Service Road Champlain, NY 12919-9703 RE: Plastic, business-like cards Dear Ms. Columbe: This ruling letter is in response to your request of March 5, 1990, on behalf of Ateliers Paul Ltee (Canada), concerning the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of certain plastic, business- like cards. The goods are imported from Canada and a sample was submitted for examination. FACTS: The sample consists of a piece of plastic resembling a credit card in size and composition. One side of the card contains information similar to that found on a business or calling card. The other side of the card contains a temperature- pressure sensitive, thumb-print size square of plastic sheeting for use as a novelty device to "measure" body temperature to determine stress, tenseness, etc. The product is identified as PAL 500/The Magic Card. ISSUE: Whether a plastic, business-like card containing printed information similar to that found on a business or calling card on one side and on the other side a temperature-pressure sensitive, thumb-print size square of plastic sheeting for use as a novelty device to "measure" body temperature to determine stress, tenseness, etc., should be classified as a toy item or as printed matter under the HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 states, in part, that for "legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." In the present case, the above-described goods are in the nature of business or calling cards insofar as they are intended for use as a printed record containing information concerning the distributor or presenter of the cards (e.g., name, address, telephone number). Therefore, the printed information on the cards provides the essential purpose and use for the goods. On the other hand, the temperature-pressure sensitive, thumb-print size square of plastic sheeting on the goods is merely used as a gimmick to draw attention to the card and to cause the recipient of the card to be less inclined to discard it. (Evidence of the intended purpose and use for the goods can be found in the product literature submitted with the ruling request, wherein it states: "Perfect for personal and business use, adding just a touch of fun and magic in the process.") As evident from the above discussion, the above-described goods are not "toy items." Nor are the goods, in the strict sense, "advertising material," as they are not necessarily used to advertise or to promote goods or services. Rather, the goods are used as a printed record of certain information either for business purposes (as business cards) or personal purposes (as calling cards). In light of the above, the above-described goods should be classified according to their printed informational trait: to wit, "printed matter." The goods, however, are not provided for specifically or eo nomine in the HTSUSA. Therefore, the goods must be classified under an "other" or "basket" provision. Subheading 4911.99.8000 provides for "other printed matter." The above-described goods, being printed matter, are properly classified under this subheading. HOLDING: The above-described goods are classified under subheading 4911.99.8000, HTSUSA, which provides for other printed matter. The rate of duty for goods imported under this subheading and receiving special tariff treatment under the United States- Canada Free-Trade Agreement is 2.9 percent ad valorem. The general rate of duty is 4.9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division