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NY G86730

January 31, 2001

CLA-2-48,49:RR:NC:2:234 G86730


TARIFF NO.: 4823.51.00, 4901.99.00

Mr. R. Wallace Murray
Vice President, International Group
Scantron Corporation
1361 Valencia Avenue
Tustin, California 92780

RE: The tariff classification of Optical Mark Reading (OMR) Forms

Dear Mr. Murray:

In your letter dated January 18, 2001 you requested a classification ruling. Samples were submitted, which will be retained for reference.

The forms are used in educational testing and marking. Two samples are paper booklets, staple bound, containing 3 or 4 leaves (excluding covers) printed with questions and answer choices. In one sample, each question has two (2) answer choices; in the other sample, each question has three (3) answer choices. The student indicates his answer by filling in (or, blackening) an appropriate circle. The samples viewed are designated, “School Attitude Measure, Level C/D. Form 3” (in English), and “Prueba de Lectura Espanol, LES-12-1, Nivel 1” (in Spanish).

Three samples are single sheet printed forms, measuring 8 1/2” x 11”, printed essentially in a foreign language (not specified), and with spaces on which to record answers to questions that are not printed on the single sheets themselves. They might respond to a description as “answer sheets”. The samples are marked, “SCANTRON FORM NO. F-8036-SL”, “SCANTRON FORM NO. F-13206-SL”, and “SCANTRON FORM NO. F-8038-SL”.

The applicable subheading for the samples of the first group, the “booklets”, will be 4901.99.00, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified ) Printed books, brochures leaflets and similar printed matter, whether or not in single sheets.

The applicable subheading for the samples of the second group, the single sheet SCANTRON forms (answer sheets), will be 4823.51.00, HTS, which provides for: Other paper, (cut to size or shape): of a kind used for writing, printing or other graphic purposes: Printed, embossed or perforated.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz, at 212-637-7060.


Robert B. Swierupski

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