Classification of Printed Circular Discs of Paperboard

HQ 953927 May 20, 1993 CLA-2 CO:R:C:T 953927 jlj CATEGORY: Classification TARIFF NO.: 4911.99.6000; 4911.99.8000 Mr. Rodney T. Lim 121 Madison Avenue, Suite 7L New York, New York 10016 RE: Classification of Printed Circular Discs of Paperboard Dear Mr. Lim: In your letter of February 18, 1993, you requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for printed circular paperboard discs to be imported from Indonesia. You submitted a sample along with your letter. Your question with regard to the marking of the individual pieces will be addressed in a separate reply. FACTS: The sample is a circular disc of paperboard, 1-11/16 inch in diameter and 0.0415 inch in thickness. It is printed on one face with text and a picture, by a process which you describe as "offset printing," but which appears to bear the likeness of a letterpress process. It is our understanding that such an item is known as a POG. The name is derived from Passion fruit, Orange, Guava. Similar discs were originally used to cap a drink made from these fruits. While we understand that POGs are sometimes used to play a game, it is our belief that the principal use of POGs in the United States at this time is as collectibles. ISSUE: What is the HTSUSA classification of such a printed circular paperboard disc? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relevant section or chapter notes. It has been suggested that these printed circular paperboard discs should be classified under the provision for other articles of paperboard: other: other: other: other, in subheading 4823.90.8500, HTSUSA. The discs, however, are printed with designs which are part of the primary use of the discs. Note 11 of Chapter 48, HTSUSA, states as follows: 11. 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. The discs are therefore excluded from classification in Chapter 48, HTSUSA. An analogous situation arose in Customs Headquarters Ruling Letter (HRL) 087358 of November 7, 1990, and HRL 088084 of November 7, 1990, which dealt with the correct classification of baseball trading cards. In HRL 087358, we stated as follows: Heading 4911, HTSUSA, provides for other printed matter, including pictures and photographs, a residual provision which according to Explanatory Note 49.11, covers all printed matter of Chapter 49 other than that which is more specifically described by other headings of the Chapter. As there are no more specific headings, however, the trading cards in question are classified in heading 4911. As there are no more specific provisions for the instant printed discs, they are classified in heading 4911. HOLDING: If printed in whole or in part by a lithographic process, the printed disc is classified under the provision for other printed matter, other, other, other, printed on paper in whole or in part by a lithographic process, in subheading 4911.99.6000, HTSUSA, dutiable at the rate of 0.4 percent ad valorem. If printed by other than lithographic processes, the disc is classified under the provision for other printed matter, other, other, other, other, in subheading 4911.99.8000, HTSUSA, dutiable at the rate of 4.9 percent ad valorem. Sincerely, John Durant, Director