CLA-2-49:S:N1:234 874696

Mr. Mick Blakely
C.F. Liebert, Inc.
P.O. Box L
Blaine, Washington 98230

RE: The tariff classification of a "Visual Window" set (printed pictures or designs packed in a plastic folder/portfolio with clipboard and pen), from Canada.

Dear Mr. Blakely:

In your letter dated May 15, 1992, on behalf of your client, Graylynn Holdings Ltd. (White Rock, B.C., Canada), you requested a tariff classification ruling. A sample was submitted and will be retained for reference.

The product in question, known as a "Visual Window," is a collection of items intended to help salespeople or interior designers illustrate how various styles of curtains or draperies will appear when hung around different types of windows and doors.

The set consists of a 1" x 10" x 14 1/2" portfolio-type PVC folder which contains five 8 1/2" x 11" sheets of paper (laminated with clear plastic) printed with black line drawings of window or door prototypes; a felt-tipped marking pen (water- soluble ink); a clipboard; and numerous black line drawings of curtains, valances, trims and the like printed on 8 1/2" x 11" sheets of transparent plastic film. The interior of the folder has a loop which holds the pen, and pockets which hold the clipboard and window/ door pictures; an expanded pocket on the backside holds the "transparencies." Both the folder itself and the expanded pocket feature Velcro closures.

With reference to General Rule of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (HTS), we are of the opinion that the printed pictures or designs (the bulk of which are on the transparent plastic sheets) impart the essential character of this product. Accordingly, the applicable subheading for the "Visual Window" set will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures and designs. The rate of duty will be 3.1%. (Because the pen is of German origin and is simply packaged with the other components, all of which are Canadian, the set is not eligible for preferential (reduced duty) treatment under the U.S.-Canada Free Trade Agreement.)

The product will be required to be marked in a conspicuous place so that the origin of each component is manifest on casual handling. For example, the words "Pen made in Germany, all other components made in Canada," could be placed on the folder, or, if supplied in a sealed package, on the immediate container or wrapper.

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