NY 852028
MAY 08 1990
CLA-2-49:S:N1:234 852028
Mr. Mick W. Blakely
C.F. Liebert, Inc.
P.O. Box L
Blaine, Washington 98230
RE: The tariff classification of "Awesome Connections" Geometric
Kit from Canada.
Dear Mr. Blakely:
In your letter dated April 25, 1990, to the Customs Office
at Blaine, Washington, on behalf of your client, Logo-metrics
Enterprises, you requested a tariff classification ruling.
A sample kit was submitted, which will be retained for
reference. It features a four page color board foldout and
instructions, proportional dividers, three color overlays and
four page brochure about application. All articles included in
the kit are made in and printed in Canada. The kit is packaged
for retail sale in a see-through zip-lock plastic bag.
The kits are designed for educational use and are intended
to be sold to gift shops at museums, science centers, art
galleries and similar establishments.
You propose classification of the kit under HTS 9817.00.40,
as materials for programmed instruction; alternately, you suggest
HTS 4911.99.60, as "printed material by a lithographic process",
representing the essential character of the kit.
Subheading 9817.00.40, HTS, requires certification of an
imported article, pursuant to U.S. Note 1. (a), Subchapter XVII,
Chapter 98, HTS, either by a designated Federal Agency, or by the
importer. Certification by the importer, as required by
subheading (ii) of the note, appears inappropriate, under the
circumstances of sale in this prospective transaction.
Certification by the designated agency, as provided for in
subparagraph (i), may be applied for to the Attestation Officer,
Television and Film Service, International Communications Agency,
located at 1776 Pennsylvania Ave., N.W., Washington, D.C. 20547.
Absent such certification, we agree with your implied
assertion that this kit is "goods put up in sets for retail sale"
for tariff purposes, and that such sets are classifiable "as if
they consisted of the...component which gives them their
essential character."
In our opinion the component which gives "Awesome
Connections" it's essential character is the "printed plastic
colored overlay", each of which is printed in a single color with
geometric designs or figures. It is not printed by a
lithographic process on paper; subheading 4911.99.60 does not
describe it.
The applicable subheading for the "Awesome Connections" kit
will be 4911.91.4040, Harmonized Tariff Schedule of the United
States (HTS), which provides for: Other (than certain enumerated)
pictures, designs and photographs. The rate of duty will be 3.1
percent ad valorem.
Goods classifiable under subheading 4911.91.4040, HTS, which
have originated in the territory of Canada, will be entitled to a
1.8 percent ad valorem percent rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport