NY 865545

AUG 12 1991

CLA-2-49:S:N1:234 865545

Mr. D.G. McKenny
John V. Carr & Son, Inc.
P.O. Box 248
Champlain, New York 12919

RE: The tariff classification of printed catalogs, hair-swatch displays, and cabinet drawers from Canada.

Dear Mr. McKenny:

In your letter dated July 24, 1991, on behalf of Coloride Inc. (Louisville, Quebec, Canada), you requested a tariff classification ruling. Four samples were submitted and will be retained for reference.

Sample #1, "Wella Color Perfect," is a printed catalog in the form of a staple-bound brochure with fold-out pages. It contains a series of color photos of hair swatches tinted with the numerous available shades of a certain line of hair dyes. Each photo is accompanied by the name and number of the particular shade depicted. There is also some text concerning the proper use of the dyes.

The applicable subheading for the "Wella Color Perfect" brochure will be 4911.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed catalogs relating principally to current offers for the sale of United States products. The rate of duty will be free.

Sample #2, "Clairesse Shade Selector," is a paperboard folder, inside of which are affixed a number of variously colored imitation hair swatches made of "Polyamide 6 Monofilament 5.55 TEX." The swatches are intended to display the appearance of certain hair dyes, the individual shades of which are identified by printed captions.

Sample #3, "Redken Shades," is a set of variously colored imitation hair swatches (synthetic fibers) that are individually mounted in plastic ferrules marked with the name and number of a dye shade. The ferrules are in turn mounted on a key chain. (The key chain also holds a pair of mock sunglasses printed with some promotional information and the name "Redken Shades.")

The applicable subheading for samples 2 and 3, "Clairesse Shade Selector" and "Redken Shades," will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: of man-made fibers. The rate of duty will be 9%.

Goods classifiable under subheading 5609.00.3000, HTS, which have originated in the territory of Canada, will be entitled to a 6.3% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Sample #4 is a plastic drawer which fits into a retail cabinet used to hold various containers of hair dye. (The cabinet is not a floor-standing model; it is the type that rests on top of a counter or display case.) For identification purposes, the front of the drawer is printed with the name of a dye shade, and a "hair" swatch of that color is also attached.

The applicable subheading for sample #4, the plastic drawer, will be 3926.90.9090, HTS, which provides for other (non- enumerated) articles of plastics. The rate of duty will be 5.3%. The Canadian FTA rate for eligible goods will be 3.7%.

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.


Jean F. Maguire
Area Director
New York Seaport