NY 867023: The tariff classification of label/pen sets from Canada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                       
                              NY 867023

                             SEP 25 1991

CLA-2-98:S:N1:234 867023

CATEGORY:  Classification

TARIFF NO.: 9801.00.1099

Mr. Paul Fireman
Easywipe Products
1597 Westlake Road
Kelowna, B.C., Canada V1Z 2Y8

RE:  The tariff classification of label/pen sets from Canada.

Dear Mr. Fireman:

     In your letter dated September 3, 1991, you requested a
tariff classification ruling.
         
     The merchandise in question, a sample of which was
submitted, is a set of 24 "Title Master Video Labels" packed with
a marking pen.  The labels are slips of unprinted, self-stick
(pressure-sensitive) white paper mounted on sheets of release
paper.  The face of each label is covered with smooth,
transparent plastic film designed to provide an erasable writing
surface.  The set thus enables the user to create changeable
title labels which can be affixed to video tape cassettes.

     The labels and pen are packed in a plastic bag, which also
contains a paperboard insert printed with product information. 
The printed insert, which we consider to be part of the packaging
material, originates in Canada, whereas the labels, pen and bag
are products of the United States.  All of these individual
components will be brought together and packaged in Canada for
shipment to the United States as sets.

     The applicable subheading for the label/pen sets will be
9801.00.1099, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated)
products of the United States when returned after having been
exported, without having been advanced in value or improved in
condition by any process of manufacture or other means while
abroad.  The rate of duty will be free, upon compliance with the
documentation requirements of 19 C.F.R. 10.1.  It is suggested
that Customs officials at the port of entry be consulted with
regard to the latter.


     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