CLA-2 CO:R:C:T 952699 BC
TARIFF NO:. 4911.99.6000
Paul Condrell
President
U.S. CHINA INVESTMENT CORP.
207 Franklin Street
Alexandria, Virginia 22314-3842
RE: Reconsideration of NYRL 877468; classification of
lithographically printed dress patterns; home-sewing patterns;
dress pattern kit; McCall's Patterns; periodical
Dear Mr. Condrell:
This responds to your letter of September 3, 1992, wherein
you requested reconsideration of New York Ruling Letter (NYRL)
877468, dated August 27, 1992.
FACTS:
New York Ruling Letter 877468 classified lithographically
printed dress patterns for home-sewing use as "Other printed
matter . . . : Other: Other: Other: Printed on paper in whole or
in part by a lithographic process" under subheading 4911.99.6000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). That ruling described the dress patterns as a dress
pattern kit consisting of three rectangular sheets of thin paper
which have been lithographically printed with the outlines of
fabric parts to be used in making a particular garment. Included
on these sheets are various symbols and brief instructional
notes. The patterns are not precut but must be cut by the user
for use in cutting fabric and sewing the cut fabric parts
together to make a garment. A separate printed sheet contains
detailed instructions and illustrations. A paper envelope,
printed with a size/yardage chart and pictures of variations of
the finished garment, serves as a container for the kit.
The kit is entitled "McCall's Patterns." You state that it
has been "published" ten times per year in a continuous series
extending for over 100 years. Each issue has a unique design
number displayed prominently on the front of the kit (the
envelope).
ISSUE:
What is the proper classification for the lithographically
printed dress patterns at issue?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUSA is
governed by the General Rules of Interpretation (GRI's) applied,
as appropriate, in sequential order. General Rule of
Interpretation 1 provides that classification is determined in
accordance with the terms of the headings and any relative
section and chapter notes.
The classification of dress patterns of the kind in question
has been addressed by Customs before. In Headquarters Ruling
Letters (HRL) 084758 (March 2, 1990) and 086897 (August 13,
1990), lithographically printed home-sewing dress patterns and
instructions were classified under subheading 4911.99.6000,
HTSUSA. The dress patterns at issue in these rulings are similar
to the dress patterns at issue here. Neither of the cited
rulings addressed specifically whether classification of the
dress patterns as a periodical was appropriate, although a
reading of HRL 086897 indicates that a general review of headings
that might have been implicated was undertaken.
You contend that the dress patterns should be considered
periodicals for the following reasons:
1.) The patterns are "published" regularly (ten times
per year) and have been (published) in a
continuous series for over 100 years;
2.) each "issue" is numbered and designates each
issue's place in the series;
3.) in some countries, the kits are sold "through
periodical distributors, in newsstands and in
bookstores"; and
4.) the Library of Congress has assigned an
International Standard Serial Number (ISSN) to
"McCall's Patterns."
Further, you cited the Explanatory Note (EN) for heading
4902, and you contend that "McCall's Patterns" falls within the
meaning of "journals and other periodicals" contained therein.
The following is the EN for heading 4902 (emphasis in
original):
The distinguishing feature of the publications of
this heading is that they constitute one issue in a
series under the same title published at regular
intervals, each issue being dated (even by merely
indicating the period of the year, e.g., "Spring 1966")
and also frequently numbered. They may be unbound or
bound in paper, but if otherwise bound or if consisting
of more than one issue under a single cover, the are
excluded (heading 49.01). These publications usually
consist essentially of reading matter but they may also
be profusely illustrated and may even consist mainly of
pictorial matter. They may also contain advertising
material.
The types of publications covered by the heading
include:
(1) Newspapers, daily or weekly, . . .
(2) Journals and other periodicals, issued weekly,
fortnightly, monthly, quarterly or half-yearly, either
in the form of newspapers or as paperbound
publications. They may be mainly devoted to the
publication of intelligence on subjects of a
specialised nature or sectional interest (e.g., legal,
medical, financial, commercial, fashion or sporting),
in which case they are frequently published by and for
organisations of the interests concerned. Or they may
be of more general interest, such as the ordinary
fiction magazine. These include periodicals published
by or for named industrial concerns (e.g., motor car
manufacturers) to promote interest in their products,
staff journals normally having circulation only within
the industrial, etc., organisations concerned and
periodicals such as fashion magazines which may be
issued by a trader or an association for publicity
purposes.
You contend that the dress patterns should be classified as
a periodical under subheading 4902.90.2060, HTSUSA: "Newspapers,
journals and periodicals, whether or not illustrated or
containing advertising material: Other: Other: Other." We
believe that the EN demonstrates that the dress patterns are not
periodicals. A reading of the EN shows that the heading covers
printed materials consisting primarily of reading matter and, to
a lesser extent, reading matter with profuse illustrations. To
an even lesser extent, the materials may consist mainly of
pictorial matter. The dress patterns do not fit any of these
descriptions. Further, according to the EN, a periodical would
be devoted mainly to publication of intelligence on "specialized"
subjects or subjects of "sectional interest," such as legal,
medical, financial, commercial, fashion, or sporting interests.
Also, they may be of a more general interest, such as "the
ordinary fiction magazine." The dress patterns do not fit these
descriptions either.
You quote additional language from the EN: "Supplements such
as pictures, patterns, etc., issued with newspapers or
periodicals and normally sold therewith, are regarded as forming
part of the publication." The patterns referenced here are not
described. Nonetheless, whatever they may be, it is clear that
they can be classified as periodicals only if they supplement a
newspaper or periodical. Further, they must be patterns that are
normally sold with the newspaper or periodical. We do not have
that situation here.
Regarding the four reasons you put forward for the
classification of the dress patterns under heading 4902, HTSUSA,
we do not find them, individually or collectively, persuasive.
The first does not quite fit the EN's description of regular
publication. The second meets one minor, non-requisite aspect of
the EN's general description of publications. The remaining two
are without merit. We note that the issuance of the ISSN by the
Library of Congress is not conclusive of the issue for
classification purposes.
Based on the foregoing, we conclude that the dress patterns
here at issue, known as "McCall's Patterns," are not periodicals
as that term appears under heading 4902. New York Ruling Letter
877468 is affirmed.
HOLDING:
The lithographically printed dress patterns at issue are
classifiable under subheading 4911.99.6000, HTSUSA. They are not
periodicals within the meaning of that term as it appears in
heading 4902, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division