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NY 852028


MAY 08 1990

CLA-2-49:S:N1:234 852028

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Mr. Mick W. Blakely
C.F. Liebert, Inc.
P.O. Box L
Blaine, Washington 98230

RE: The tariff classification of "Awesome Connections" Geometric Kit from Canada.

Dear Mr. Blakely:

In your letter dated April 25, 1990, to the Customs Office at Blaine, Washington, on behalf of your client, Logo-metrics Enterprises, you requested a tariff classification ruling.

A sample kit was submitted, which will be retained for reference. It features a four page color board foldout and instructions, proportional dividers, three color overlays and four page brochure about application. All articles included in the kit are made in and printed in Canada. The kit is packaged for retail sale in a see-through zip-lock plastic bag.

The kits are designed for educational use and are intended to be sold to gift shops at museums, science centers, art galleries and similar establishments.

You propose classification of the kit under HTS 9817.00.40, as materials for programmed instruction; alternately, you suggest HTS 4911.99.60, as "printed material by a lithographic process", representing the essential character of the kit.

Subheading 9817.00.40, HTS, requires certification of an imported article, pursuant to U.S. Note 1. (a), Subchapter XVII, Chapter 98, HTS, either by a designated Federal Agency, or by the importer. Certification by the importer, as required by subheading (ii) of the note, appears inappropriate, under the circumstances of sale in this prospective transaction. Certification by the designated agency, as provided for in subparagraph (i), may be applied for to the Attestation Officer, Television and Film Service, International Communications Agency, located at 1776 Pennsylvania Ave., N.W., Washington, D.C. 20547. Absent such certification, we agree with your implied assertion that this kit is "goods put up in sets for retail sale" for tariff purposes, and that such sets are classifiable "as if they consisted of the...component which gives them their essential character."

In our opinion the component which gives "Awesome Connections" it's essential character is the "printed plastic colored overlay", each of which is printed in a single color with geometric designs or figures. It is not printed by a lithographic process on paper; subheading 4911.99.60 does not describe it.

The applicable subheading for the "Awesome Connections" kit will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) pictures, designs and photographs. The rate of duty will be 3.1 percent ad valorem.

Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 percent ad valorem 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

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