The tariff classification of business forms and photographs, from Canada; envelopes; marking.

NY 803489 November 14, 1994 CLA-2-48:S:N:N8:234 803489 CATEGORY: Classification TARIFF NO.: 4820.40.0000; 4911.91.4040 Ms. Barbara Lasher A.N. Deringer, Inc. P.O. Box 510 Sweetgrass, MT 59484 RE: The tariff classification of business forms and photographs, from Canada; envelopes; marking. Dear Ms. Lasher: In your letter dated October 11, 1994, on behalf of your client, Josten's Canada Ltd., you requested a tariff classification ruling. Samples were submitted and will be retained for reference. The samples identified as "Grad Work Order" and "Schoolday Job Ticket" are multi-page form sets, printed on self-copy paper, with perforated stubs on the left and right sides. They are headed by spaces for the entry of a school name/address, followed by numerous captioned boxes, columns, lines, etc., intended for the entry of details concerning student photography orders. The applicable subheading for the "Grad Work Orders" and "Schoolday Job Tickets" will be 4820.40.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for manifold business forms and interleaved carbon sets, of paper or paperboard. The general rate of duty will be 5.3%. As these articles are said to be for "internal use" by your client's photographers, only the outermost container in which they are imported need be marked with the country of origin. The samples identified as "Services Packages" are small, recloseable paperboard boxes (about 11" x 4" x 2 1/2") containing a selection of items which your client can produce: photographic prints in various formats (rolls, sheets, black & white, color) and some plastic photo ID cards. The packages are said to be used by Jostens' photographers as sales tools, i.e., to illustrate offerings to clients. The applicable subheading for the "Services Packages" will be 4911.91.4040, HTSUSA, which provides for other (than certain enumerated) printed pictures, designs and photographs. The general rate of duty will be 3.1%. Since these articles are not for sale, only the outermost container in which they are imported need be marked with the country of origin. The samples identified as "Memories You Won't Forget" and "Envelope #1" are large paper envelopes, incorporating clear cellophane windows, which will be imported containing student photographs. The words "Made in Canada," or "Product of Canada," appear in the lower right corner of the backside of each sample envelope. You explain that photographs are inserted into the envelope for the student who is purchasing the package. All packages destined for a common school are then boxed and shipped in bulk to the school. The school then removes the packages and distributes them to the students. The applicable subheading for the "Memories You Won't Forget" and "#1" photographs-in-envelope packages will be 4911.91.4040, HTSUSA, as described above, with a general rate of duty of 3.1%. The country of origin marking represented by the samples will be acceptable. The last samples are paperboard envelopes containing student photographs accompanied by suitable folding paperboard frames. The outside of each recloseable envelope flap is marked "Product of Canada." You explain that these products are complete packages Jostens ships directly to the U.S. student. The envelopes are shipped in bulk across the border, then separated and mailed to the student's home address. The applicable subheading for the paperboard envelope/ photograph/frame packages will be 4911.91.4040, HTSUSA, as described above, with a general rate of duty of 3.1%. The country of origin marking represented by the samples will be acceptable. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 New York Seaport