United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 084648

August 31, 1989

CLA-2 CO:R:C:G 084648 TLS


TARIFF NOS.: 4823.90.8500; 4823.30.0000

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

RE: Transaction receipt cards and computer cards

Dear Mr. Parry:

You request a ruling on the proper classification of transaction receipt cards, computer cards, and a coupon card under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your letter dated December 5, 1988 has been referred to our office for this purpose.


The transaction receipt cards and computer cards are being imported from Canada and are made from materials acquired from the state of Louisiana, U.S.A. They are paperboard cards of rectangular shape that come in two sizes: 8.25 x 6.5 cm for the receipt cards and 18.75 x 8.25 cm for the computer cards. The receipt cards are to be used in automated teller machines commonly operated at financial institutions. The computer cards are intended to dispense information to or retrieve information from computers or computer-activated machines.


Under which of the following headings are the transaction receipt and computer cards classifiable:

1) 4911, HTSUSA, covering other printed matter, including printed pictures and photographs;

2) 4823, HTSUSA, covering other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers.


The samples submitted are cards made of paperboard. The receipt cards are cut to a rectangular shape of 8.25 x 6.5 cm. They are used as transaction receipts in automated teller machines. The computer cards are cut to a rectangular shape of 18.75 x 8.25 cm. The computer cards come in two types: 1) those that will be fed through punchcard machines, and 2) those that will be read by a computer scanner but not punched.

The General Rules of Interpretation (GRI) govern classification of articles under the HTSUSA. GRI 1 states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 4823 covers articles of paperboard, cut to size or shape. As noted before, the receipt and computer cards are made of paperboard and are cut to rectangular shapes, thereby meeting the description provided in 4823. None of the section notes, chapter notes, or headings exclude or otherwise require a different classification for these cards. They are not classifiable under heading 4911 because heading 4823 provides a better description of these cards. Therefore, the receipt and computer cards are properly classifiable under heading 4823.


The transaction receipt cards and computer cards, with the exception of the computer cards suitable for use with punchcard machines, are classified under subheading 4823.90.8500, HTSUSA, covering other articles of paperboard not covered in any other headings of chapter 48. Those computer cards suitable for use with punchcard machines are classified under subheading 4823.30.0000, HTSUSA, covering cards, not punched, for punchcard machines, whether or not in strips.


John Durant, Director

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