Mr. David E. Goldstone
Daruth Agency Ltd.
35 Wynford Heights Cres.
Toronto, Ontario, Canada M3C 1K9
RE: The tariff classification of "desk top reminders" (printed
matter) from Canada.
Dear Mr. Goldstone:
In your letters dated April 8 and May 4, 1992, you requested
a tariff classification ruling.
A sample was submitted and will be retained for reference.
It is a multi-ply sheet of pliable black plastic which appears to
be reinforced with textile fibers. The sheet is in the form of a
9 cm square having rounded corners, and is about 1.8 mm in
thickness. It is printed on one side, in gold-colored
characters, with your name, together with the name, address and
telephone numbers of your business.
You hope to sell variations of this item to U.S. firms which
will want to have their own names/addresses imprinted on them.
The intent is that your customers will in turn give away the
articles to their own customers as "desk top reminders,"
evidently functioning somewhat like business cards.
The applicable subheading for the pre-printed "desk top
reminders" will be 4911.99.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other (non-
enumerated) printed matter. The rate of duty will be 4.9%.
Goods classifiable under subheading 4911.99.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
0.9% rate of duty under the United States-Canada Free Trade
Agreement (FTA) 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
Jean F. Maguire
New York Seaport