NY 863384
JUN 04 1991
CLA-2-49:S:N1:234 863384
Mr. David Loeppky
Premier School Agendas
2081 Business Center Drive, Suite 180
Irvine, California 92715-9945
RE: The tariff classification of printing proofs and negatives
from Canada.
Dear Mr. Loeppky:
In your letter dated May 10, 1991, you requested a tariff
classification ruling.
Sample printing proofs were submitted and will be retained
for reference. They are 8 1/2 x 11 inch sheets of white paper
which have been printed with text intended to provide students
and their parents with basic information (e.g., rules, policies
and procedures) concerning a particular school. These proof
sheets, which are the originals from which printing plates will
be made, represent the "school-specific artwork" ultimately used
to reproduce the introductory, textual sections of student time
planners or agenda books. Although the samples are in the form
of printed sheets of paper, you indicate that the imported
versions will sometimes be in the form of exposed and developed
"printing negatives" (transparencies).
The applicable subheading for the printing proofs on paper
will be 4901.10.0020, Harmonized Tariff Schedule of the United
States (HTS), which provides for printed books, brochures,
leaflets and similar printed matter in single sheets, whether or
not folded: reproduction proofs. The rate of duty will be free.
The applicable subheading for the printing negatives will be
3705.10.0000, 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.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport