CLA-2-49:S:N:N8:234 805868
4911.99.6000
Ms. Leslie Birdsall
Marketing Director
Unique Patterns Design Limited
10 Akerley Boulevard, Suite 49
Dartmouth, Nova Scotia, Canada B3B 1J4
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of various articles
of printed matter, from Canada.
Dear Ms. Birdsall:
In your letter dated November 25, 1994, you requested a ruling
on the status of certain printed paper articles from Canada, under
the NAFTA.
Your company produces and sells printed paper patterns for
making women's clothing, which you sell directly by mail to
individuals in the United States, and through retailers who are
usually small fabric stores or seamstresses. You also send printed
sales material, instructional booklets, and the like, for sale or
for free distribution to your customers and retailers.
You have asked specifically for "an official letter stating
that these items have no duties and that the "Printed in Canada" is
only required on the actual patterns". Samples were furnished,
which will be retained for reference.
All of the samples, being wholly obtained or produced entirely
in the territory of Canada, will meet the requirements of HTSUSA
General Note 12(b)(1), and will therefore be entitled to a Free
rate of duty under the NAFTA upon compliance with all applicable
laws, regulations and agreements.
One sample, which we have marked "A", is an actual printed
paper pattern for a woman's garment. It is printed by a non-
lithographic process.
The applicable tariff provision for merchandise like sample
"A", will be 4911.91.4040, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for: Other (than certain
enumerated) printed pictures, designs and photographs. The general
rate of duty will be 2.8 percent. As these products will be sold in
the United States, they are, as you suggest, required to be marked,
"Printed in Canada".
The sample, "Unique Patterns Design Limited Home Catalog",
which we have marked "B", is a paper covered catalog of 30 pages,
in which are illustrated and offered for sale patterns (like Sample
"A") for the making of numerous women's garments.
The applicable tariff provision for merchandise like sample
"B" will be 4911.10.0040, HTSUSA, which provides for: Printed
catalogs, price lists or trade notices, relating to offers, by a
person whose principal place of business or bona fide residence is
in a foreign country to sell or rent products of a foreign country
or to furnish foreign or international transportation or commercial
insurance services. The general rate of duty will be free.
As you advise that merchandise like sample "B" will be "given
to customers when they join our club or sold to them at $5.00
separately", all articles like sample "B" are required to be
marked, "Printed in Canada".
Sample "C" is a six page paper bound pamphlet entitled,
"Pattern Guidelines", which is given to consumers as a reference
tool. It contains general information on "Cutting", "Matching
Designs and Plaids", "Marking", "Seams", etc.
The applicable tariff provision for merchandise like sample
"C" will be 4901.99.0092, HTSUSA, which provides for: Other (than
certain enumerated) printed books, containing 5 or more pages each
but not more than 48 pages each (excluding covers). The general
rate of duty will be Free.
As articles like sample "C" are not sold, but given free of
charge to consumers, they are not required to be marked, "Printed
in Canada". The outer cartons or containers in which these are
imported, however, will be required to be marked to indicate the
country of origin of their contents.
Sample "D" is a pamphlet entitled "Measurement Manual", and is
stated to be a training manual for store staff, not for sale.
Classification and marking requirements for "D" will be the same as
for sample "C", above.
Sample "E" is a specimen membership card, which identifies a
member of the "Unique Patterns Club". It is printed on paperboard
by a lithographic process, and is and will remain the property of
your company.
The applicable subheading for articles like sample "E" will be
4911.99.6000, HTSUSA, which provides for: Other (than certain
enumerated) printed matter: Printed on paper in whole or in part by
a lithographic process. The general rate of duty will be 0.4
percent. Country of origin marking will be that of samples "C" and
"D", above.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
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.
This ruling letter is binding only as to the party to whom it
is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport