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.


Jean F. Maguire
Area Director
New York Seaport