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NY 888286




July 26, 1993

CLA-2-49:S:N8:234 888286

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040; 4911.91.2040; 8524.21.3040

Mr. Ron Maloney
711 Hampton Road
Quispamsis, N.B.
Canada E2G 1G1

RE: The tariff classification of certain photographs, and an audio tape cassette, from Canada.

Dear Mr. Maloney:

In your letter dated July 6, 1993, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. One is a photograph of your vocal group, "Shades of Harmony". Another is a lithographically printed reproduction on paper, of a similar group photograph. The thickness of the paper of the reproduction is not over 0.51mm.

The third sample is an audio tape cassette, on which are recorded ten (10) songs performed by your group.

The applicable subheading for the photograph will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) pictures, designs and photographs. The duty rate will be 3.1 percent.

The applicable subheading for the lithographically printed picture, as described, will be 4911.91.2040, HTS, which provides for: Other (than certain enumerated) lithographs on paper or paperboard. The rate of duty will be 13.2 cents per kilo.

The applicable subheading for the audio tape cassette will be 8524.21.3040, HTS, which provides for: Other (than certain enumerated) recordings: Sound recordings on cassette tapes. The Rate of duty will be 9.7 cents per square meter of recording surface.

Goods classifiable under subheading 8524.21.3040, HTS, which have originated in the territory of Canada, will be entitled to a rate of duty of 4.8 cents per square meter of recording surface, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 4911.91.4040 and 4911.91.2040, HTS, which have originated in the Canada, will be entitled to a free rate of duty under the Agreement, upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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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