The tariff classification and status under the North American Free Trade Agreement (NAFTA), of target resolution chart kits from Canada; Article 509

NY A89443 December 4, 1996 CLA-2-49:RR:NC:2:234 A89443 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 4911.99.8000 Mr. Richard Stringer Target Resolution Charts P.O. Box 33, Station E Toronto, Ontario, M6H 4E1 CANADA RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of target resolution chart kits from Canada; Article 509 Dear Mr. Stringer: In your letter dated October 30, 1996, you requested a ruling on the status of "target resolution chart kits" from Canada under the NAFTA. The kit in question, an incomplete sample of which was submitted for our review, consists of several items put up together for retail sale in a 14" x 18" envelope. The principal components are eight "photographic resolution charts" designed to be photographed in order to test the resolution or sharpness of a photographic system (lens, camera and processed film). The charts are rectangular sheets of heavyweight coated paper (ranging from 5.75" x 7.75" to 13.5" x 17.5") printed with linear scales and various test patterns made up of bars, squares, numbers, etc. The large charts have thin strips of steel shim material taped to the reverse side in selected locations, so that small printed magnetic numbers and blank magnetic strip slates (both included in the kit) can be placed on the face for identification purposes during shooting. The kit also includes a six-inch strip of 35 mm motion picture film bearing the image of a 10 mm measurement scale, a water-soluble marker pen, and a 14-page staple-bound instruction manual which explains the nature of the kit and how to use it. In a voice-mail message responding to an earlier telephone query by this office, you stated that the charts are produced using a "regular negatives-to-a-plate-to-a-printing-press run," but you did not indicate the specific type of printing process used (e.g., gravure, flexography, lithography, etc.). You additionally stated that all materials, components and workmanship utilized in the production of the kit originate in Canada and the United States. With reference to General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), we find that the above-described kit constitutes "goods put up in sets for retail sale," and that its essential character is imparted by the printed charts. Accordingly, the applicable subheading for the complete "target resolution chart kits," if the charts themselves are printed by a lithographic process, 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 0.3%. If the charts are printed by any other process, the applicable subheading for the kits will be 4911.99.8000, HTSUSA, which provides for other (non-enumerated) printed matter. The general rate of duty will be 3.9%. The kits, being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled (under either of the above subheadings) to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. 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, Roger J. Silvestri Director National Commodity Specialist Division