CLA-2-49:S:N1:234 874282

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 transaction.


Jean F. Maguire
Area Director
New York Seaport