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HQ 085210


February 9, 1990

CLA-2 CO:R:C:G 085210 CB

CATEGORY: CLASSIFICATION

TARIFF NO: 6307.90.9050

Leslie A. Glick, Esq.
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C. 20036-2395

RE: Request for classification of swatch chips

Dear Mr. Glick:

This ruling is in response to your letter of July 20, 1989, on behalf of V.I.P. Incorporated, requesting a classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA), for swatch chips to be imported from Mexico.

FACTS:

The submitted sample is a swatch of textile fabric mounted on cardboard with printed information. The sample measures approximately 3 inches by 3 inches. The printed information usually contains the fabric wholesalers' trade name and business address, and fabric product information. The fabric is stapled or glued to the cardboard and a small hole is punched in the upper portion of the chip to permit the completed chip to be placed on a pegboard or to be bound with other chips as a book.

ISSUE:

Whether the subject merchandise is classifiable in Chapter 49, HTSUSA, as printed advertising material?

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 4905, HTSUSA, or alternatively, in heading 4911, HTSUSA. Heading 4905, HTSUSA, provides for, inter alia, charts. The Explanatory Notes to this heading, which constitute the official interpretation of the tariff at the international level, state that it is intended to include maps and charts representing geographic features. Since the subject merchandise does not portray any physical or political geographic features, they clearly are not the type of article intended to be classified under heading 4905, 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. The Explanatory Notes for Chapter 49 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. [Emphasis added.]

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 swatch chip lacks this prerequisite. Therefore, it seems definite that the instant swatch chip is not to be included in Chapter 49, HTSUSA, as printed matter. A comparison of the textile portions of the swatch chip with the non-textile materials indicates that it is the textile portions that impart the essential character of the goods. The cardboard mounting only serves to support and display the sample swatches, and are of no use in and of itself. The primary use of the articles is to advertise and sell the textiles. Without the samples, the displays would have nothing to show.

In applying GRI 1 to the subject merchandise, the swatch chips are classifiable under subheading 6307.90.9050, HTSUSA, as other made up articles of textile materials.

HOLDING:

The subject swatch chips are classifiable under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, including dress patterns, other, other, other. Articles classified under subheading 6307.90.9050, when imported from designated beneficiary countries, may be entitled to duty free treatment under the Generalized System of Preferences, provided all applicable requirements are met. Otherwise, the general rate of duty is 7 percent ad valorem.

Sincerely,

John Durant, Director

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