CLA-2-49:RR:NC:SP:234 B84833
9817.00.4600
Ms. Deborah Haight
R.R. #6
Belleville, Ontario K8N 4Z6
CANADA
RE: The tariff classification of Braille printed matter, and
audio tapes, from Canada.
Dear Ms. Haight:
In your undated letter received here on April 29, 1997, you
requested a tariff classification ruling. Several samples were
submitted and will be retained for reference.
The first sample is a set of two "DuraBraille" markers,
which are 3/4" x 1 3/4" slips of pressure-sensitive plastic,
printed, respectively, with the words "salt" and "pepper." In
each instance, the printing is present in the form of raised
Braille characters as well as in conventional type. The markers
are packed in a plastic bag with a stapled retail header card
bearing product information also printed in dual format.
The second sample, identified as "Type 2 labels and
stickers," consists of a selection of products similar to the
markers described above. The items are small, thin, pressure-sensitive slips of plastic bearing dual (Braille/conventional)
print conveying a variety of information.
The third sample, identified as "MagnaBraille," is a small
sheet of rubbery magnetic material with dual printing of an
informational nature. (The submitted item reads: "Reach.") It
appears that the essential nature or use of this article is
determined by its printed/Braille content, and that its magnetic
quality is a secondary feature.
The fourth sample, an airline "evacuation sheet," is an 8
1/2" x 11" piece of paper which has been printed, both in Braille
and in large conventional type, with vital information to be
conveyed to passengers boarding an airplane. The conventional
portion of the printing appears to have been done by a non-lithographic process.
The applicable subheading for all of the above-described
items (1 through 4) will be 4911.99.8000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
(non-enumerated) printed matter. The general rate of duty is
3.4%.
However, the foregoing items 1 through 4 are eligible for
duty-free entry under the provision for other (than certain
enumerated) articles specially designed or adapted for the use or
benefit of the blind or other physically or mentally handicapped
persons, in subheading 9817.00.96, HTS. All applicable entry
requirements must be met, including the filing of form ITA-362P.
The fifth sample is an audio cassette tape recorded with a
lecture on the subject of Revenue Canada's treatment of
"Business/Professional Income." Although the identifying label
on the housing of the tape is printed both conventionally and in
Braille, the product is otherwise an ordinary cassette recording.
The applicable subheading for the cassette (item 5) will be
8524.51.3040, HTS, which provides for records, tapes and other
recorded media for sound or similarly recorded phenomena...other
(than certain enumerated) magnetic tapes of a width not exceeding
4 mm...sound recordings on cassette tapes. The general rate of
duty will be 6.8 cents per square meter of recording surface.
However, the cassette may be eligible for duty-free entry
under one of the provisions for sound recordings determined to be
qualifying "auditory materials," in subheading 9817.00.4000 or
9817.00.4600, HTS, upon compliance with U.S. Note 1 of Subchapter
XVII, HTS, a copy of which is attached. Questions about the
requirements of this Note may be directed to the U.S. Information
Agency, 301 4th Street, SW, Washington, D.C. 20547-0069.
Your letter also mentions certain other products, but since
samples were not provided we will be unable to rule on them at
this time. If you wish to pursue rulings on those items, please
submit samples and all relevant facts and details. Also, please
note that individual ruling requests should be limited to a
maximum of five specific items of the same class or kind of
merchandise.
You also indicate that you may be interested in having
future rulings address NAFTA status. If you decide to submit
such requests, please be sure to include detailed information on
the country of origin of all materials and components used in
producing the goods, plus the nature and location of all
processing, labor, etc. For some merchandise containing
materials or components originating outside North America,
detailed cost breakdowns may also be required.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time
this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Carl
Abramowitz at 212-466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division