CLA-2 RR:TC:FC 958498 ALS
Ms. Judy Reid
Celtic House
25 Queen St.
Amherst, N.S., Canada B4H 1R1
RE: Bookmarks
Dear Ms. Judy Reid:
This is in reference to your request for a ruling. Your
request, addressed to our New York office, was referred to this
office for reply. A sample bookmark was forwarded with your
request.
FACTS:
The articles under consideration are bookmarks consisting of
a printed paper sheet covered on both sides with clear plastic
sheeting. Each bookmark is printed with a Celtic clan name and
information related to that clan, e.g., the coat of arms, the
crest, the motto and the tartan. The bookmarks are 2 inches wide
by 7 inches long, have rounded edges and a hole at the top.
ISSUE:
What is the classification of the instant article?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's) taken in order.
GRI 1 provides that the classification is determined first in - 2 -
accordance with the terms of the headings and any relative
section and chapter notes. If GRI 1 fails to classify the goods
and if the headings and legal notes do not otherwise require. The
remaining GRI's are applied, taken in order.
In determining the classification of the subject bookmarks
we considered provisions of the HTSUSA regarding both articles of
plastic and printed matter. We noted that Legal Note 2 to
section VII, HTSUSA, which is the section covering plastics,
rubber, and articles thereof, states that "Except for the goods
of heading 3918 or 3919, plastics, rubber and articles thereof,
printed with motifs, characters or pictorial representations,
which are not merely incidental to the primary use of the goods,
fall in chapter 49." Therefore, if the printing on the bookmarks
is not merely incidental to the primary use of the goods, then
classification would be in chapter 49, HTSUSA.
We examined the sample and concluded that the design
enhances the appeal of the product, making it more marketable.
However, we believe that the primary purpose of a bookmark is to
mark a place in a book. The ability to discharge this function
is unrelated to any words, pictures or symbols printed on the
marker. In this regard we note that the plastics component
exceed the thickness of the paper, that it makes the article
rigid and durable, and permits it to perform the function for
which it was designed. We have concluded that the printing is
incidental to the primary purpose of the article, i.e., marking a
place in a book. Therefore, the bookmark should not be
classified as printed matter in chapter 49.
The Explanatory Notes to chapter 39 of the Harmonized System
(EN), which represents the views of the international
classification experts, in regards to combinations of plastics
with paper, describes two types of combinations, provided they
retain the essential character of articles of plastics. The
first includes "products of another material such as metal foil,
paperboard, etc." The second includes "paper-reinforced
stratified plastic sheeting coaled or covered with a layer of
plastics, the latter constituting more than half of the total
thickness." In measuring this articles under magnification
against a grid, the Customs laboratory found it to measure
approximately 32 units (with 40 units equaling a mm). The inner
paper layer comprises 11 units and the 2 plastic layers comprise
11 and 10 units, respectively.
- 3 -
The EN for heading 3926, HTSUSA, while listing bookmarks
among a number of exemplars covered by that heading, do not
specify the subheading in which they should be classified. Other
exemplars included in that grouping include paperweights, paper-knives, blotting-pads, and pen rests. Prior Customs rulings have
classified bookmarks in subheading 3926.90.9590, HTSUSA, as other
articles of plastics, other, and in subheading 3926.10.0000,
HTSUSA, as other articles of plastics...office and school
supplies. In considering this matter we have concluded that the
subheading covering office and school supplies is the more
specific of the 2 subheadings as to the instant article.
Further, the exemplars with which the bookmarks are grouped in
the EN are the types of articles normally associated with office
or school activities. Accordingly, we have concluded that
bookmarks, of the type under consideration, are classifiable as
other articles of plastics...office and school supplies.
HOLDING:
Bookmarks consisting of a printed paper sheet covered on
both sides with clear plastics sheeting, where the printing on
the paper sheet is merely incidental to the primary function of
the bookmarks, are classified in subheading 3926.10.0000, HTSUSA.
Articles so classified are subject to a general rate of duty of
5.3 percent ad valorem.
Such articles which are produced entirely in the territory
of Canada are eligible for preferential treatment under the North
American Free Trade Agreement (NAFTA) pursuant to General Note
12(b)(1), HTSUSA. Such merchandise is eligible for a special
rate of duty of 1.5 percent ad valorem.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division