CLA-2-49:OT:RR:NC:5:130
Ms. Erica Fritz
GHY USA Inc.
572 South 5th Street
Pembina, ND 58271
RE: The tariff classification of paint samples from Canada
Dear Ms. Fritz:
In your letter, dated May 7, 2025, you requested a tariff classification ruling on behalf of your client, Duha
Color Services, Ltd. The request was returned to you for additional information, which was received by this
office on June 6, 2025. Samples and product information were submitted for our review.
The items under consideration are paint samples in various configurations. The first is identified as an
Architect Kit, which contains 9 fan decks of paint samples, each connected by a metal rivet. Each card is
printed with a paint color and identifying information such as paint name and brand information. The second
item is a brochure measuring approximately 8.5” by 11”. The three-fold brochure is printed with information
about the brand, lighting, color selection, color undertones, and the like, and opens further to reveal dozens of
paint sample colors. The third item is a fan deck consisting of many cards, each printed with seven colors and
paint names on one side and brand and use information on the back. Like the fan decks above, these are
connected with a metal rivet. You indicate that the paint colors and product information are lithographically
offset printed. You indicate that the paint colors are coated with a substance that is formulaically similar to
printing ink in order to simulate the finishes of the paint, from flat to gloss. The purpose of the paint samples
is to select paint colors, but ultimately to sell a brand of paint to the consumer. We agree that the paint
samples are trade advertising material, but not akin to catalogs.
The applicable subheading for the paint samples in each configuration will be 4911.10.0080, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed
pictures and photographs: Trade advertising material, commercial catalogs and the like: Other. The rate of
duty will be free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty,
unless a duty exemption applies. Your goods are subject to such an exemption as they are informational
materials. At the time of entry, you must report the applicable Chapter 99 subheadings, i.e. 9903.01.12, in
addition to subheading 4911.10.0080, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries,
including Canada, will be subject to an additional 10 percent ad valorem rate of duty, unless a duty
exemption applies. As informational materials, your products are subject to such as exemption. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.31, in
addition to subheading 4911.10.0080, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. Duty rates are provided
for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying
duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division