NY 860521
Feb 25 1991
CLA-2-37:S:N:N1:236 860521
9801.00.1010 4911.99.6000
Mr. George R. Siebold
Reprotronic International Corp.
P.O. Box 698
1011-A West Pratt Street
Starke, Florida 32091-0698
RE: The tariff classification of Color Separations and Proof
Prints from the Dominican Republic
Dear Mr. Siebold:
In your letter dated February 8, 1991 you requested a tariff
classification ruling.
The prospective imports will be Color Separations and Proof
Prints. The Color Separations consists of four colors including
black, magenta, yellow, and cyan. Color Separations in
photography is the process of separating full color originals
into the primary printing colors in negative or positive form.
They are exposed and developed (negatives or positives).
The Proof Prints will be proofs on paper of the individual
color separations or a combination of same, or may be actual
lithographs made from printing plates.
You also advise us that the importer will forward to Santo
Domingo photographs, printed matter, and slides or transparencies
from the United States, from which the Color Separations and
Proof Prints are made.
The applicable subheading for the Color Separations will be
3705.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for photographic plates and film, exposed
and developed, other than motion-picture film, for offset
reproduction. The rate of duty will be free. If for other than
offset reproduction, the applicable subheading will be
3705.90.0000, also free of duty.
The applicable HTS subheading for Proofs when made directly
from the color separations (on paper) will be 4911.91.4040, which
provides for photographs. The rate of duty will be 3.1 percent
ad valorem.
Proofs derived from printing plates (lithographs) when
predominately or entirely pictorial in nature, are classifiable
under subheading 4911.91.2040, which provides for pictures,
designs and photographs, other lithographs on paper or
paperboard, not over 0.51 mm in thickness, other. The rate of
duty will be 13.2 cents per kg.
When lithograph proofs consist essentially of text, with or
without pictures, they are classifiable under HTS 4911.99.6000,
which provides for other printed matter, printed on paper in
whole or in part by a lithographic process. The rate of duty
will be 0.4% ad valorem.
Photographs, printed matter, slides or transparencies of
United States origin will be classified under HTS 9801.00.1010
which provides for products of the United States when returned
after having been exported without having been advanced in value
or improved in condition by any process of manufacture or other
means while abroad, articles exported for temporary use abroad.
The rate of duty will be free.
Articles classifiable under subheadings 4911.91.4040,
4911.91.2040, and 4911.99.6000 HTS which are products of
Dominican Republic, are entitled to duty free treatment under the
Caribbean Basin Economic Recovery Act or under the Generalized
System of Preferences (GSP), 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