The tariff classification and status under the North American Free Trade Agreement (NAFTA), of porcelain memorial photographs from Canada; Article 509

NY A84215 June 11, 1996 CLA-2-49:RR:NC:GI:234 A84215 CATEGORY: Classification TARIFF NO.: 4911.91.4040 Mr. Domenic Campanelli Photo Porcelaine Dominic Canada Inc. 4647 Jarry est Montreal, Quebec H1R 1X6 CANADA RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of porcelain memorial photographs from Canada; Article 509 Dear Mr. Campanelli: In your letters dated September 5, 1995 and May 22, 1996, you requested a ruling on the status of certain porcelain memorial photographs from Canada under the NAFTA. A sample was submitted and will be retained for reference. The sample is an oval-shaped porcelain disk or plaque measuring 3 1/4" x 4" and having a thickness of about 3/16". The glazed, slightly convex face of the plaque bears the black-and-white photographic image of a person. The article is said to be representative of the "porcelain memorial photographs" your firm produces for display on tombstones, urns and crypts. You state that blank porcelain plaques of German origin are imported into Canada (via a supplier in Italy). Using photographic prints obtained from relatives of deceased individuals, your firm then makes negatives, which in turn are used to place the images onto the plaques. (The technical details of that process were not provided.) You further indicate that, with the exception of the German porcelain, "the rest of the material, including labor, used to produce the memorial photographs is Canadian." The applicable subheading for the porcelain memorial photographs will be 4911.91.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed pictures, designs and photographs. The general rate of duty will be 2.5%. The non-originating material used to make the photographic plaques has satisfied the change in tariff classification required under HTSUSA General Note 12(t)/49. The articles will thus be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. We note that the back surface of the submitted sample bears cast-in-the-mold lettering reading "Germany." Under NAFTA marking rules, however, the country of origin of the finished product will be Canada. To ensure compliance with marking requirements, and to avoid possible difficulties at the time of Customs clearance, it is therefore recommended that the reference to Germany be eliminated, and that the item be marked "Product of Canada." Such marking must be legible and in a conspicuous place. Alternatively, if you wish to retain the reference to Germany, a clarifying label would have to be placed in close proximity to it: e.g., "Porcelain made in Germany, Photo applied in Canada." This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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 Carl Abramowitz at (212) 466-5733. 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, Roger J. Silvestri Director National Commodity Specialist Division