NY 860521
Feb 25 1991

CLA-2-37:S:N:N1:236 860521

9801.00.1010 4911.99.6000

Mr. George R. Siebold
Reprotronic International Corp.
P.O. Box 698
1011-A West Pratt Street
Starke, Florida 32091-0698

RE: The tariff classification of Color Separations and Proof Prints from the Dominican Republic

Dear Mr. Siebold:

In your letter dated February 8, 1991 you requested a tariff classification ruling.

The prospective imports will be Color Separations and Proof Prints. The Color Separations consists of four colors including black, magenta, yellow, and cyan. Color Separations in photography is the process of separating full color originals into the primary printing colors in negative or positive form. They are exposed and developed (negatives or positives).

The Proof Prints will be proofs on paper of the individual color separations or a combination of same, or may be actual lithographs made from printing plates.

You also advise us that the importer will forward to Santo Domingo photographs, printed matter, and slides or transparencies from the United States, from which the Color Separations and Proof Prints are made. The applicable subheading for the Color Separations will be 3705.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic plates and film, exposed and developed, other than motion-picture film, for offset reproduction. The rate of duty will be free. If for other than offset reproduction, the applicable subheading will be 3705.90.0000, also free of duty.

The applicable HTS subheading for Proofs when made directly from the color separations (on paper) will be 4911.91.4040, which provides for photographs. The rate of duty will be 3.1 percent ad valorem.

Proofs derived from printing plates (lithographs) when predominately or entirely pictorial in nature, are classifiable under subheading 4911.91.2040, which provides for pictures, designs and photographs, other lithographs on paper or paperboard, not over 0.51 mm in thickness, other. The rate of duty will be 13.2 cents per kg.

When lithograph proofs consist essentially of text, with or without pictures, they are classifiable under HTS 4911.99.6000, which provides for other printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.4% ad valorem.

Photographs, printed matter, slides or transparencies of United States origin will be classified under HTS 9801.00.1010 which provides for products of the United States when returned after having been exported without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, articles exported for temporary use abroad. The rate of duty will be free.

Articles classifiable under subheadings 4911.91.4040, 4911.91.2040, and 4911.99.6000 HTS which are products of Dominican Republic, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act or under the Generalized System of Preferences (GSP), upon compliance with all applicable regulations. 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