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HQ 950601


November 4, 1991

CLA-2 CO:R:C:T 950601 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.8000

Mr. William J. Marston
U.S. Carriage International, Inc.
11938 Waveland Avenue
Franklin Park, IL 60131

RE: Modification of NYRL 839889; wire markers; printed matter; articles of plastic.

Dear Mr. Marston:

This office has had occasion to reconsider New York Ruling Letter (NYRL) 839889, issued to you on behalf of Partex Marking Systems, Ltd., on April 28, 1989, and has determined that it is in error. Our decision follows below.

FACTS:

The merchandise in question consists of wire markers made in Sweden from polyvinyl chloride plastic. The markers are color coded and are printed with numbers, and are used to identify wires and cables.

ISSUE:

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

LAW AND ANALYSIS:

Wire markers are not specifically described in 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 color coded and printed with characters whose purpose is to identify wire ends. Since the sole purpose of the printed wire markers 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; HRL 950262. If the markers are not printed, however, but are merely color coded, they remain classifiable in heading 3926.

HOLDING:

If printed, the wire markers in question are classifiable in subheading 4911.99.8000, HTSUSA, under the provision for other printed matter...; other; other; other; other. They are dutiable at the rate of 4.9 percent ad valorem.

If not printed, the markers are classifiable in subheading 3926.90.9090, HTSUSA, under the provision for other articles of plastics and articles of headings 3901 to 3914; other; other; other. Articles classifiable in this subheading are dutiable at rate of 5.3 percent ad valorem.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NYRL 839889 to reflect the above classification effective with the date of this letter. However, if you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within thirty days of the date of this letter.

This notice to you should be considered a modification of NYRL 839889 under 19 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 856982 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 856982 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of this decision as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,


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