CLA-2 CO:R:C:G 086901 JS
Mr. Robert Slomovitz
National Import Specialist Branch 1
6 World Trade Center
New York, New York 10048
RE: Request for reconsideration of HQ 086401
Dear Mr. Slomovitz:
This is in reply to your memorandum of April 4, 1990,
requesting reconsideration of HRL 086401 issued March 14, 1990,
in which patch no. 0123 was classified as other printed matter
under subheading 4911.99.8000, HTSUSA. After a complete review
of the matter, the classification in this instance is determined
to be correct.
The discussion of patch no. 0123 in HRL 086401 includes a
description of the image appearing on its face, as you pointed
out. However, the article being described is nonetheless a
patch, which has a use distinquishable from that of a picture,
design or photograph. The scenes and lettering found on the
patch serve to fix this item under heading 4911, HTSUSA, but they
do not thereby define the article for purposes of classification
at the subheading level. Therefore, classification under the
stated provisions for "other" are correct.
The terms of the heading provision you questioned were also
correctly stated down to the subheading level. Heading 4911
provides for "other printed matter, including pictures and
photographs. The applicable subheading is "other", the
appropriate statutory breakout is "other", and the statistical
breakout is again, "other". Merchandise which is classified
under subheading 4911.99.8000, HTSUSA, is classified there as a
subset of those goods provided for under the heading for other
printed matter. Since the Harmonized System is a hierarchical
system, the inclusion of printed pictures and photographs at the
heading level does not mandate the inclusion of such matter at
each level. The statistical breakout for "other" is sufficiently
contained by the terms "other printed matter" of heading 4911,
HTSUSA, and the printed patch at issue is appropriately included
therein.
For the above stated reasons, we affirm the holding in HRL
086401 issued March 14, 1990.
Sincerely,
Jerry Laderberg, Acting Director
Commercial Operations Division