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
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
Jean F. Maguire
New York Seaport