The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed matter from Canada; Patterns; Instructions; Photographs; Article 509

NY 813242 August 23, 1995 CLA-2-49:S:N3:234 813242 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Connie Torosian Martindale Pond Creations 18 Dalemere Crescent St. Catharines, Ontario Canada L2N 7K5 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed matter from Canada; Patterns; Instructions; Photographs; Article 509 Dear Ms. Torosian: In your letter dated July 21, 1995, you requested a ruling on the status of certain printed matter from Canada under the NAFTA. A sample identified as a "Pattern Pak" was submitted and will be retained for reference. It consists of three loose sheets of paper (8 1/2" x 11") which will be imported together in a plastic sleeve or looseleaf-style sheet cover. The first sheet is printed with the heading, "Debra Willis- Koabel presents MIDNIGHT DANCER (stander & jumper)." A 4" x 6" photographic print, depicting two decorated miniature wooden carousel horses, is affixed to the paper below this printed heading. The second sheet is printed on both sides with a list of materials and textual instructions which can be used by a craftsperson to decorate his or her own miniatures like those depicted in the photo. The third sheet is printed with patterns, i.e., line drawings of the horses, coded with abbreviations and symbols indicating colors, highlights and shadings to be used. You advised over the telephone that the "Pattern Paks" will be sold to individual hobbyists or crafters, who, if they choose to do so, will purchase the wood pieces and decorating materials separately. You also stated that the printed sheets, with the exception of the photographs, are produced on a copying machine, and that everything is wholly obtained or produced entirely in Canada. The applicable tariff provision for the "Pattern Paks" will be 4911.99.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) printed matter. The general rate of duty will be 4.4%. The "Pattern Paks," being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport