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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport