The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed patterns for needlework, from Canada; Article 509
Issued January 28, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.91.4040
Headings: 4911
Product description
It is a paperboard folder containing four sheets of paper which together constitute a pattern for a tapestry canvas. The pattern consists of a design formed by a series of numbers, dashes and dots printed within a grid on the paper. (The printing appears to have been done by some process other than lithography.) Accompanying the pattern are two additional sheets of paper which have been printed with instructions, a list of required materials, etc.
CBP rationale
The applicable subheading for the above-described needlepoint chart kit 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.
Full text
NY C83628 January 28, 1998 CLA-2-49:RR:NC:SP:234 C83628 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Ms. Helgard Verge Holingshausen 101-1470 Pennyfarthing Drive Vancouver, B.C. V6J 4Y2 CANADA RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed patterns for needlework, from Canada; Article 509 Dear Ms. Verge: In your letter dated January 12, 1998, you requested a ruling on the status of printed needlework "charts" (patterns) from Canada under the NAFTA. A sample was submitted and is being returned to you as requested. It is a paperboard folder containing four sheets of paper which together constitute a pattern for a tapestry canvas. The pattern consists of a design formed by a series of numbers, dashes and dots printed within a grid on the paper. (The printing appears to have been done by some process other than lithography.) Accompanying the pattern are two additional sheets of paper which have been printed with instructions, a list of required materials, etc. The applicable subheading for the above-described needlepoint chart kit 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 1.9%. You state that "all materials are designed and printed in Canada." It thus appears that this merchandise will meet the requirements of HTSUSA General Note 12(b), and will therefore be entitled 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). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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