CLA-2-73:S:N:N1:113 855520
3926.90.9050
Mr. William J. Leclair
Trans-Border Customs Services, Inc.
1 Trans-Border Dr.
P. O. Box 800
Champlain, NY 12919
RE: The tariff classification of badges and decals from Canada
Dear Mr. LeClair:
In your letter dated August 13, 1990, on behalf of Crest-O-
Matic of Montreal, Canada, you requested a tariff classification
ruling.
The merchandise consists of four items. The first item is a
decal with a rubber-coated iron core magnet on its back. The
second item is a puffy plastic badge made of paper board with an
adhesive, pressure- sensitive backing. It is printed with a
picture of a slot machine and two dice and is used as a form of
advertisement. The third item is the same basic item as the
second one with a pin attached to the back of the badge. The
fourth item is a clear, flat plastic badge holder measuring
approximately 3 1/2 inches x 2 1/4 inches with a pin attached to
the back. The badge holder is imported empty, without any printed
labels.
The applicable subheading for the iron core magnet decal
will be 7323.99.9000, Harmonized Tariff Schedule of the United
States (HTS), which provides for table, kitchen or other
household articles and parts thereof of iron or steel, not coated
or plated with precious metal; other. The duty rate will be 3.4
percent ad valorem.
Goods classifiable under subheading 7323.99.9000, HTS, which
have originated in the territory of Canada, will be entitled to a
2.7 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the plastic badge with the pin
attached to the back will be 7117.90.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for imitation
jewelry valued at over 20 cents per dozen pieces or parts. The
duty rate will be 11 percent ad valorem.
Goods classifiable under subheading 7117.90.5000, HTS, which
have originated in the territory of Canada, will be entitled to a
8.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the puffy plastic badge will
be 4911.91.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) printed
pictures. The duty rate 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 rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
The applicable subheading for the plastic badge holder will
be 3926.90.9050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics, other. The
duty rate will be 5.3 percent ad valorem.
Goods classifiable under subheading 3926.90.9050, HTS, which
have originated in the territory of Canada, will be entitled to a
4.2 percent ad valorem 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