4823.90.31.00 - Cards, not punched, for punchcard machines, whether or not in strips
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 30% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 4823.90.31.00, specifically covers cards made from paper or paperboard that are intended for use with punchcard machines. These cards are not punched at the time of importation and may be supplied in strips or as individual units. The key characteristic for classification under this heading is their direct functionality with punchcard machinery, serving as a medium for data storage or input.
While the broader heading 4823 encompasses a wide array of "other" paper and paperboard articles, this particular subheading narrows the focus to a very specific application. It is important to distinguish these cards from other items classified within the "Other" categories at the same level. For instance, photographic slide frames (4823.90.40.00) and hand fans (4823.90.50.00) have entirely different functional purposes and physical characteristics, despite also being categorized under 4823 as "other" paper articles.
As this is a leaf node, there are no further subcategories to introduce. Therefore, classification relies on confirming that the imported goods are indeed unpunched cards designed for punchcard machines, and not for any other use or form. The material composition (paper or paperboard) and the lack of pre-punched holes are critical for accurate classification.