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HQ 950262


November 5, 1991

CLA-2 CO:R:C:T 950262 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. Adam E. Sonnenklar
Iram Enterprises
5425 E. Yucca Street
Scottsdale, AZ 85254

RE: Wire identification markers; articles of plastic; printed matter; Note 2, Section VII; HRL 086034.

Dear Mr. Sonnenklar:

This is in reply to your letter dated July 16, 1991, to our New York office, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise in question consists of wire markers made from extruded polyvinyl chloride plastics material. Indelible markings are branded onto the plastic markers which are used to identify wire ends so that matching ends can be linked together. The markers are available with the following markings: 0 through 9; A through Z; a through z; "+" (positive); "-" (negative); and ground. The markers will manufactured in Hungary and will be imported on spools of 1,000 pieces per spool.

ISSUE:

The issue presented is whether the markers are classifiable as articles of plastics or as printed matter.

LAW AND ANALYSIS:

Wire markers are not specifically described in any of the headings that cover articles of plastic or printed matter. As a result, two residual headings are potentially applicable to the merchandise in question: heading 3926, HTSUSA, which provides for other articles of plastic; and heading 4911, HTSUSA, which provides for other printed matter. Note 2, Section VII, HTSUSA, in which heading 3926 falls, provides that:

Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary purpose of the goods, fall in chapter 49.

Moreover, the Harmonized Commodity Description and Coding System, Explanatory Notes (EN) provide that:

With...few exceptions...[Chapter 49] covers all printed matter of which the essential nature and use is determined by the act of its being printed with motifs, characters or pictorial representations.

EN, General Explanatory Note, Chapter 49.

The instant merchandise is made from plastic material that has been printed with characters whose purpose is to identify wire ends. Since the sole purpose of the wire markers at issue is one of identification, the markers are excluded from heading 3926 by reason of Note 2, Section VII, HTSUSA, and are classifiable in heading 4911. See e.g., Headquarters Ruling Letter (HRL) 086034 dated January 24, 1990.

HOLDING:

The wire markers in question are classifiable in subheading 4911.99.8000, HTSUSA, under the provision for other printed matter...; other; other; other; other. Products of Hungary classifiable in this subheading are eligible for a free rate of duty.

Sincerely,


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