The tariff classification of a Printed Materials from Canada

N300427 September 26, 2018 CLA-2-49:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 4911.99.8000 Ms. Darlene DiBernardo A.N. Deringer, Inc. 73 West Service Road Champlain, NY 12919 RE: The tariff classification of a Printed Materials from Canada Dear Ms. DiBernardo: In your letter, dated August 27, 2018, you requested a tariff classification ruling on behalf of your client, Electrolab Ltd. Samples were submitted for review and will be retained. The items under consideration are printed materials related to the SafeStart Home Safety Training online/video course. You state that no videos or DVDs will be imported with the printed materials. Sample #1 is a printed paper certificate which will be provided to individuals who complete the initial training. It is a single page “Congratulations Letter” placed in a cardstock folder that also serves as a frame. The letter provides additional information to the recipient, including how to register to access further training materials. Per your submission, it is not printed via a lithographic process. Sample #2 is a packet of various printed materials used directly with the online/video course. The packet includes instructions for game playing and daily exercises and tips for preventing injury. Per your submission, all of the materials printed on paper are printed via a lithographic process. The plastic hanger “tags” printed with reminder safety tips are not printed via a lithographic process. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. The General EN to Chapter 49, HTSUS, provides in pertinent part: “… this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs, characters or pictorial representations...” The essential nature and use of the SafeStart training materials is determined by its being printed with various safety-related information. Therefore, the applicable subheading for the Congratulations Letter of Sample #1 (with envelope) and the printed plastic “tags” of Sample #2 will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be free. The applicable subheading for all paper printed materials of Sample #2 will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. The rate of duty will be free. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Charlene Miller at charlene.miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division