CLA-2-96:S:N:N3:113 890987
Mr. Sam Soremekun
The Azimuth Group
118-14 83rd Street
Suite 6F
Kew Gardens, NY 11415
RE: The tariff classification of FAX-N-WIPE from Canada
Dear Mr. Soremekun:
In your letter dated September 24, 1993, you requested a tariff
classification ruling.
The merchandise is the FAX-N-WIPE kit. The kit contains two plastic-
coated writing sheets, a felt-tipped pen, two wiping cloths, and a plastic
hook. The preprinted sheets serve as reusable cover pages for transmitting
facsimile messages. They measure 8 1/2 x 11 inches and 6 1/2 x 8 1/2 inches
in size and have slots to hold a business card. The wiping cloths are used
to remove the ink after a message has been written and sent. When not in
use, the cover sheets can be hung from the hook. In our opinion, the items,
which are retail packed, constitute a set for tariff purposes. The essential
character is provided by the writing sheets.
The applicable subheading for the kit will be 9610.00.0000, Harmonized
Tariff Schedule of the United States (HTS), which provides for slates and
boards, with writing or drawing surfaces, whether or not framed. The rate of
duty will be 5.1 percent ad valorem.
Goods classifiable under subheading 9610.00.0000, HTS, which have
originated in the territory of Canada, will be entitled to a 2.5 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