The tariff classification of printed dress patterns for home-sewing use, from China.
Issued August 27, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.99.6000
Headings: 4911
Product description
It is a McCall's dress pattern kit consisting of three rectangular sheets of thin paper which have been lithographically printed with the outlines of fabric parts to be used in making a particular garment; various symbols and brief instructional notes are also included on these sheets. The patterns are not precut; the user is to cut them out, place them on fabric, cut the fabric along the paper pieces, and then sew the fabric parts together. A separate printed sheet contains detailed instructions and illustrations. A paper envelope, printed with a size/yardage chart and pictures of variations of the finished garment, serves as a container for the kit.
CBP rationale
The applicable subheading for the McCall's home-sewing patterns will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process.
Full text
NY 877468 August 27, 1992 CLA-2-49:S:N1:234 877468 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Paul Condrell U.S. China Investment Corp. 207 Franklin Street Alexandria, VA 22314-3842 RE: The tariff classification of printed dress patterns for home-sewing use, from China. Dear Mr. Condrell: In your letter dated August 12, 1992, on behalf of the McCall Pattern Company, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a McCall's dress pattern kit consisting of three rectangular sheets of thin paper which have been lithographically printed with the outlines of fabric parts to be used in making a particular garment; various symbols and brief instructional notes are also included on these sheets. The patterns are not precut; the user is to cut them out, place them on fabric, cut the fabric along the paper pieces, and then sew the fabric parts together. A separate printed sheet contains detailed instructions and illustrations. A paper envelope, printed with a size/yardage chart and pictures of variations of the finished garment, serves as a container for the kit. The applicable subheading for the McCall's home-sewing patterns will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.4%. 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 New York Seaport
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