NY 0853280 - The tariff classification of advertising kits, from Canada. - United States International Trade Commision Rulings

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NY 853280

JUN 13 1990

CLA-2-49:S:N1:234 853280

CATEGORY: CLASSIFICATION

TARIFF NO.: 4907.00.0000, 4911.10.0080; 4820.90.0000

Mr. Arden Brown
P.B.B. USA, Inc.
P.O. Box 1589
Blaine, Washington 98230

RE: The tariff classification of advertising kits, from Canada.

Dear Mr. Brown:

In your letter dated June 4, 1990, on behalf of your client, Customs Cheques of Canada, you requested a tariff classification ruling.

A sample advertising kit was submitted, which will be retained for reference. It is a clear plastic packing envelope which contains several articles of printed matter: 2 Business Reply Mail envelopes of paper; 1 single-sheet folded lithographically printed advertising leaflet; 1 set of three business forms designed to be printed upon by computer-output printer.

The three business forms are: a blank check, an invoice, and a statement of account. They do not appear to be aligned so as to make them suitable for use as a manifold business form.

You explain that the contents of the kit will not be sold or otherwise distributed in the United States. They will be imported to be inserted as advertising into software computer programs of U.S. manufacture, and exported back to Canada.

The applicable subheading for the printed paper envelopes and the blank check will be 4907.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, stamp-impressed paper and for check forms. The rate of duty will be free.

The applicable subheading for the folded advertising leaflet will be 4911.10.0080, HTS, which provides for: Trade advertising materials, commercial catalogs and the like, Other (than certain enumerated kinds.) The rate of duty will be free. The printed invoice and statement of account forms will be classified in subheading 4820.90.0000, HTS, which provides for: Other (than certain enumerated) articles of stationery. The rate of duty will be 5.3 percent ad valorem, except that goods classifiable in this subheading, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem 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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