United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085184 - HQ 0085250 > HQ 0085185

Previous Ruling Next Ruling



HQ 085185


September 22, 1989

CLA-2 CO:R:C:G 085185 CB

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

John B. Pellegrini, Esq.
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608

RE: Request for tariff classification and country of origin marking for color charts, fandecks, fandecks replacement strips, and architect kits.

Dear Mr. Pellegrini:

This ruling letter is in response to your letter of July 12, 1989, on behalf of Duha Color Services, requesting a tariff classification and country of origin marking decision under the Harmonized Tariff Schedule of the United States (HTSUSA), for color charts, fandecks, fandecks replacement strips, and architect kits from Canada.

FACTS:

Samples of four products were submitted for consideration. The sample marked "a. Color Charts" is a single-sheet folding leaflet or brochure which illustrates paint or stain colors. One fourth of the surface carries "Color Chips" affixed to the surface; the balance of the surface of the same face of the sheet that holds the chips, is printed with colors of paint or stain. The reverse of the sheet is printed, primarily with text, but including minor illustrative material.

The samples marked "b. Fandeck", "c. Replacement Strips", and "d. Architect Kit", are rectangular pieces of paper, printed or painted in solid colors, arranged in three formats (bound strips, loose strips in a plastic package, loose cards, standing in one box), the purpose of which is to illustrate the colors of paints or stains available.

ISSUE:

Whether the subject merchandise is classifiable as printed matter in Chapter 49 of the HTSUSA and is the country of origin marking sufficient?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings of the tariff and any relevant section or chapter notes.

The inquirer claims that the subject merchandise is classifiable in heading 4911, HTSUSA. Heading 4911, HTSUSA, provides for other printed matter. The Explanatory Notes indicate that this heading is intended to cover all printed matter of the chapter not more particularly covered by any preceding headings. Goods classified under this subheading must therefore be, first of all, printed matter of the chapter. In the alternative, the inquirer claims the goods are classifiable in heading 4901, HTSUSA.

The Explanatory Notes for Chapter 49, which constitute the official interpretation of the tariff at the international level, state:

"With the few exceptions referred to below, this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters, or pictorial representations.

. . .

For the purposes of this Chapter, the term 'printed' includes not only reproduction by the several methods of ordinary hand printing...or mechanical printing... but also reproduction by duplicating machines... photocopying....

While the Explanatory Notes broaden the meaning of the term "printed" beyond normal types of printing processes, they still specifically state that the essential nature of printed matter is that it is printed with motifs, characters or pictorial representations. The instant color cards and color chart lack this prerequisite. The Explanatory Notes also definitely exclude coloration from the ranks of printed matter. Therefore, it seems definite that the instant color cards and color charts are not to be included in Chapter 49, HTSUSA, as printed matter. Their essential character lies in the colors deposited on them, not in the printed text providing names of colors and advertising matter.

In applying GRI 1 to the subject merchandise, the color cards and color chart are classifiable under subheading 4823.90.6500, HTSUSA, which provides for other coated paper cut to shape or size or other articles of coated paper dutiable at the general rate of 5.6 percent ad valorem. Products of Canada classified in this subheading are eligible for a duty rate of 4.4 percent ad valorem under the United States-Canada Free Trade Agreement if all applicable regulations are met.

Having classified the subject merchandise, we must now address the country of origin marking issue. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Products can be excepted from marking in accordance with 19 U.S.C. 1304(a)(3)(A-K). The exceptions are also set forth in 19 CFR 134.32. The ultimate purchaser is defined in section 134.1(d), Customs Regulations (19 CFR 134.1(d)), as "generally the last person in the U.S. who will receive the article in the form in which it was imported." If the imported article is distributed as a gift, section 134.1(d)(4), Customs Regulations (19 CFR 134.1(d)(4)), provides that the recipient is the ultimate purchaser.

The importer claims that it is the ultimate purchaser of the color card and brochures because it uses the subject merchandise to advertise its products. Customs has held in a ruling that imported articles that are to be used by the importer only as samples to solicit orders of merchandise and are not otherwise for sale or distribution, may be excepted from marking under 19 U.S.C. 1304(a)(3)(F). HQ 732082 (March 14, 1989). In that ruling, Customs followed the reasoning that samples are the tools of the trade for persons in the sales business. Containers are excepted from marking under 19 CFR 134.22(d)(1).

HOLDING:

The subject color cards and color chart are classifiable under subheading 4823.90.6500, HTSUSA, which provides for other coated paper cut to shape or size or other articles of coated paper dutiable at the rate of 5.6 percent ad valorem. Products of Canada classified in this subheading are eligible for a duty rate of 4.4 percent ad valorem under the United States-Canada Free Trade Agreement if all applicable regulations are met.

The imported color cards and color chart that are to be used by the importer only as samples to solicit orders of merchandise, may be excepted from marking under 19 U.S.C. 1304(a)(3)(F).

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: