CLA-2 CO:R:C:T 950774 JS
Theresa Buell
Western Graphics Corp.
P.O. Box 22310
Eugene, OR 97402-0417
RE: Poster product; flocked paper; pens
Dear Ms. Buell:
This is in reference to your letter of November 1, 1991,
requesting classification of a poster product under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue, a sample of which was provided, is
a "Fuzzy Poster." It is an 11 x 14 inch poster of a dragon
produced on paper or paperboard, which has been flocked with a
black rayon fiber on a white background. Six felt-tipped markers
of varying colors are provided with the poster so that the user
may color in the white spaces. The poster and pens are shrink-
wrapped together with a piece of cardboard for stiffness.
You request classification for the sample as an "entirety"
as well as for the pens and poster individually imported.
ISSUE:
What is the classification of the merchandise at issue.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 requires that classification be determined
according to the terms of the headings and any relative section
or chapter notes, taken in order.
2
Heading 4823 encompasses articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibres, not
covered by any of the previous headings of this Chapter nor
excluded by Note 1 to this Chapter. The other headings of
Chapter 48 and Note 1 do not provide for articles such as the
item before us. Since the fuzzy poster is paper or paperboard
article flocked with textile fiber, classification within heading
4823 is appropriate (see also, NYRL 870187, January 6, 1992,
"Popcorn Art" made of flocked paperboard to form pictures
classified under subheading 4823.90.6500, HTSUSA).
Heading 4911, which provides for other printed matter,
including printed pictures and photographs, is not applicable
since the process of creating a design by flocking is not
considered printing.
Heading 9608, provides for, inter alia, felt tipped and
other porous-tipped pens and markers. The pens at issue
squarely fit this description and are thus included within this
heading.
Where the two items above are imported shrink-wrapped as a
set, we determine classification based on a GRI 3 analysis. GRI
3(c) states that when goods cannot be classified by reference to
3(a), i.e., the heading which provides the most specific
description, or 3(b), the component which imparts the essential
character, they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration. Since the pens are intended for coloring the
white spaces of the poster and the poster depicts a figure which
is to be colored in, both components of the set are equally
significant. The preceding GRI do not therefore provide a basis
for classifying the goods, and heading 9608 prevails in
accordance with the rule above.
HOLDING:
The poster alone is classified under subheading
4823.90.6500, HTSUSA, which provides for 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: other: other: other: of
coated paper or paperboard: other, dutiable at the rate of 5.6 ad
valorem.
The markers are classified under subheading 9608.20.0000,
which provides for felt tipped and other porous-tipped pens and
markers, dutiable at the rate of 8 percent ad valorem.
3
The shrink-wrapped set is classified under subheading
9608.20.0000, HTSUSA, on the basis of GRI 3(c) as described
above.
With reference to your use of the above classification
numbers on the Shipper's Export Declaration (SED), please be
advised that the statistical reporting numbers for articles
classified in Chapters 1 through 97 of the Harmonized Tariff
Schedule may be used in place of comparable Schedule B numbers on
the SED.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, your client should contact the
local Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division