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NY 857524


NOV 02 1990

CLA-2-48:S:N1:234 857524

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040; 4911.10.0080; 3926.90.9050

Mr. Francis K. Fredette
F. H. Fenderson Inc.
P.O. Box 8
Champlain, NY 12919

RE: The tariff classification of menu covers (with and without printed inserts) from Canada.

Dear Mr. Fredette:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : October 24, 1990

ON BEHALF OF : Hotel Printing Ltd. (Montreal)

DESCRIPTION OF
MERCHANDISE : 1. "The Breakers," a paperboard tri- folder (23 x30 cm when closed) incorporating interior bottom lips designed to hold menu sheets, which will not be included.
The folder is printed with pictures and identifying information.
2. (A). "Villa Pasta Ristorante," a 23 x 36cm paperboard menu cover (single fold) with a textile cord intended to secure printed inserts (not included).
2. (B). Same as 2 (A), but including printed inserts (menu sheets) inside the folder.
3. "Vinyl Cover," a 23 x 30 cm single-fold cover composed of a stiff cardboard core
(padded with foamed plastic), covered on the exterior with sheeting of cellular plastics backed with plain knit fabric, and on the interior with textile fabric.
(Printed inserts and elastic cord for securing same are not included.)
4. Same as 2 (B), except that menu sheets and folders boxed separately rather than pre- assembled (Assumed to be matched quantities, all sent together in the same shipment, for a given number of complete menus.)

HTS PROVISION : 1. Binders, folders and file covers, of paper or paperboard: Other (than looseleaf binders) 2. (A). Binders, folders and file covers, of paper or paperboard: Other (than looseleaf binders) 2. (B). Other (than certain enumerated) printed trade advertising material, commercial catalogs and the like.
3. Other (than certain enumerated) articles of plastics. 4. Other (than certain enumerated) printed trade advertising material, commercial catalogs and the like.

HTS SUBHEADING : 1. 4820.30.0040
2 (A). 4820.30.0040
2 (B). 4911.10.0080
3. 3926.90.9050
4. 4911.10.0080

RATE OF DUTY : 1. 5.3%
2 (B). Free
3. 5.3%
4. Free

DUTY CONCESSION : Goods classifiable under subheadings 4820.30.0040 and 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to 3.1 and 4.2 percent rates of duty, respectively, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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