CLA-2 CO:R:C:T 954556 HP
Ms. Rae W. Downey
President
R W Downey
245 East 63RD Street
New York, NY 10021
RE: NYRL 881740 affirmed. Lithographs; posters; educational; sale
Dear Ms. Downey:
This is in reply to your letter of February 3, 1993, to our New York office. That
letter concerned the tariff classification, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of wall charts, produced in an undisclosed country.
FACTS:
The merchandise at issue consists of lithographically printed wall charts, on paper
approximately 0.16 mm in thickness, measuring about 98 cm x 68 cm. The subject matter
of these charts varies, including "Birds of Mountains and Woodlands", "Snakes", "Guns",
"Flags", etc. They are described in the producer's catalog as "Hobby Posters", and may
be considered educational in nature.
In NYRL 881740 of January 14, 1993, this merchandise was classified under
subheading 4911.91.2020, HTSUSA, as lithographically-printed posters. That letter
further stated that if "sales to educational establishments [were] eventually [to] take place,"
you were to contact the National Import Specialist. In your letter of February 3, 1993,
you enclosed copies of invoices to various educational organizations which either sell to
schools or to museum shops.
ISSUE:
Whether the posters qualify for importation as articles for educational purposes
under the HTSUSA?
LAW AND ANALYSIS:
Subheading 9810.00.3000, HTSUSA, provides for, inter alia, lithographs imported
for the use of any public library, any other public institution or any nonprofit institution
established for educational, scientific, literary or philosophical purposes. The General
Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the
tariff schedule. GRI 1 states, in pertinent part, that such "classification shall be
determined according to the terms of the headings and any relative section or chapter
notes. . . ." U.S. Note 1 to Subchapter X of Chapter 98 states, in pertinent part, that
the articles covered by this subchapter must be exclusively for the use of the
institutions involved, and not for distribution, sale or other commercial use
within 5 years of being entered. [Emphasis added.]
As you stated in your letter, your customers are either organizations which sell the
lithographs to schools, or museum gift shops which sell the lithographs to the public.
The subsequent sale of the articles to these establishments is clearly for commercial use.
Accordingly, subheading 9810.00.3000, HTSUSA, is not applicable. NYRL 881740 is
affirmed.
HOLDING:
As a result of the foregoing, the instant merchandise is classifiable under
subheading 4911.91.2020, HTSUSA, as lithographically-printed posters. The applicable
rate of duty is 13.2 cents per kilogram.
A copy of this ruling letter should be attached to the entry documents filed at the
time this merchandise is imported. If the documents have been filed without a copy, this
ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division