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NY 805868




January 27, 1995

CLA-2-49:S:N:N8:234 805868

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092, 4911.10.0040, 4911.91.4040, 4911.99.6000

Ms. Leslie Birdsall
Marketing Director
Unique Patterns Design Limited
10 Akerley Boulevard, Suite 49
Dartmouth, Nova Scotia, Canada B3B 1J4

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of various articles of printed matter, from Canada.

Dear Ms. Birdsall:

In your letter dated November 25, 1994, you requested a ruling on the status of certain printed paper articles from Canada, under the NAFTA.

Your company produces and sells printed paper patterns for making women's clothing, which you sell directly by mail to individuals in the United States, and through retailers who are usually small fabric stores or seamstresses. You also send printed sales material, instructional booklets, and the like, for sale or for free distribution to your customers and retailers.

You have asked specifically for "an official letter stating that these items have no duties and that the "Printed in Canada" is only required on the actual patterns". Samples were furnished, which will be retained for reference.

All of the samples, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(1), and will therefore be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations and agreements.

One sample, which we have marked "A", is an actual printed paper pattern for a woman's garment. It is printed by a non- lithographic process.

The applicable tariff provision for merchandise like sample "A", will be 4911.91.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Other (than certain enumerated) printed pictures, designs and photographs. The general rate of duty will be 2.8 percent. As these products will be sold in the United States, they are, as you suggest, required to be marked, "Printed in Canada".

The sample, "Unique Patterns Design Limited Home Catalog", which we have marked "B", is a paper covered catalog of 30 pages, in which are illustrated and offered for sale patterns (like Sample "A") for the making of numerous women's garments.

The applicable tariff provision for merchandise like sample "B" will be 4911.10.0040, HTSUSA, which provides for: Printed catalogs, price lists or trade notices, relating to offers, by a person whose principal place of business or bona fide residence is in a foreign country to sell or rent products of a foreign country or to furnish foreign or international transportation or commercial insurance services. The general rate of duty will be free.

As you advise that merchandise like sample "B" will be "given to customers when they join our club or sold to them at $5.00 separately", all articles like sample "B" are required to be marked, "Printed in Canada".

Sample "C" is a six page paper bound pamphlet entitled, "Pattern Guidelines", which is given to consumers as a reference tool. It contains general information on "Cutting", "Matching Designs and Plaids", "Marking", "Seams", etc.

The applicable tariff provision for merchandise like sample "C" will be 4901.99.0092, HTSUSA, which provides for: Other (than certain enumerated) printed books, containing 5 or more pages each but not more than 48 pages each (excluding covers). The general rate of duty will be Free.

As articles like sample "C" are not sold, but given free of charge to consumers, they are not required to be marked, "Printed in Canada". The outer cartons or containers in which these are imported, however, will be required to be marked to indicate the country of origin of their contents.

Sample "D" is a pamphlet entitled "Measurement Manual", and is stated to be a training manual for store staff, not for sale. Classification and marking requirements for "D" will be the same as for sample "C", above.

Sample "E" is a specimen membership card, which identifies a member of the "Unique Patterns Club". It is printed on paperboard by a lithographic process, and is and will remain the property of your company.

The applicable subheading for articles like sample "E" will be 4911.99.6000, HTSUSA, which provides for: Other (than certain enumerated) printed matter: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be 0.4 percent. Country of origin marking will be that of samples "C" and "D", above.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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