United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1995 HQ Rulings > HQ 954377 - HQ 954712 > HQ 954556

Previous Ruling Next Ruling
HQ 954556




October 6, 1993

CLA-2 CO:R:C:T 954556 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2020

Ms. Rae W. Downey
President
R W Downey
245 East 63RD Street
New York, NY 10021

RE: NYRL 881740 affirmed. Lithographs; posters; educational; sale

Dear Ms. Downey:

This is in reply to your letter of February 3, 1993, to our New York office. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of wall charts, produced in an undisclosed country.

FACTS:

The merchandise at issue consists of lithographically printed wall charts, on paper approximately 0.16 mm in thickness, measuring about 98 cm x 68 cm. The subject matter of these charts varies, including "Birds of Mountains and Woodlands", "Snakes", "Guns", "Flags", etc. They are described in the producer's catalog as "Hobby Posters", and may be considered educational in nature.

In NYRL 881740 of January 14, 1993, this merchandise was classified under subheading 4911.91.2020, HTSUSA, as lithographically-printed posters. That letter further stated that if "sales to educational establishments [were] eventually [to] take place," you were to contact the National Import Specialist. In your letter of February 3, 1993, you enclosed copies of invoices to various educational organizations which either sell to schools or to museum shops.
ISSUE:

Whether the posters qualify for importation as articles for educational purposes under the HTSUSA?

LAW AND ANALYSIS:

Subheading 9810.00.3000, HTSUSA, provides for, inter alia, lithographs imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary or philosophical purposes. The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part, that such "classification shall be determined according to the terms of the headings and any relative section or chapter notes. . . ." U.S. Note 1 to Subchapter X of Chapter 98 states, in pertinent part, that
the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years of being entered. [Emphasis added.]

As you stated in your letter, your customers are either organizations which sell the lithographs to schools, or museum gift shops which sell the lithographs to the public. The subsequent sale of the articles to these establishments is clearly for commercial use. Accordingly, subheading 9810.00.3000, HTSUSA, is not applicable. NYRL 881740 is affirmed.

HOLDING:

As a result of the foregoing, the instant merchandise is classifiable under subheading 4911.91.2020, HTSUSA, as lithographically-printed posters. The applicable rate of duty is 13.2 cents per kilogram.

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,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: