The tariff classification of badges and decals from Canada

NY 855520 September 11, 1991 CLA-2-73:S:N:N1:113 855520 CATEGORY: Classification TARIFF NO.: 7323.99.9000; 4911.91.4040; 7117.90.5000; 3926.90.9050 Mr. William J. Leclair Trans-Border Customs Services, Inc. 1 Trans-Border Dr. P. O. Box 800 Champlain, NY 12919 RE: The tariff classification of badges and decals from Canada Dear Mr. LeClair: In your letter dated August 13, 1990, on behalf of Crest-O- Matic of Montreal, Canada, you requested a tariff classification ruling. The merchandise consists of four items. The first item is a decal with a rubber-coated iron core magnet on its back. The second item is a puffy plastic badge made of paper board with an adhesive, pressure- sensitive backing. It is printed with a picture of a slot machine and two dice and is used as a form of advertisement. The third item is the same basic item as the second one with a pin attached to the back of the badge. The fourth item is a clear, flat plastic badge holder measuring approximately 3 1/2 inches x 2 1/4 inches with a pin attached to the back. The badge holder is imported empty, without any printed labels. The applicable subheading for the iron core magnet decal will be 7323.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof of iron or steel, not coated or plated with precious metal; other. The duty rate will be 3.4 percent ad valorem. Goods classifiable under subheading 7323.99.9000, HTS, which have originated in the territory of Canada, will be entitled to a 2.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the plastic badge with the pin attached to the back will be 7117.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry valued at over 20 cents per dozen pieces or parts. The duty rate will be 11 percent ad valorem. Goods classifiable under subheading 7117.90.5000, HTS, which have originated in the territory of Canada, will be entitled to a 8.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the puffy plastic badge will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures. The duty rate will be 3.1 percent ad valorem. Goods classifiable under subheading 4911.91.4040, HTS, which have originated in the territory of Canada, will be entitled to a 1.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the plastic badge holder will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem. Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem 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. Sincerely, Jean F. Maguire Area Director New York Seaport