HQ 085072: Textile swatch books

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.

                            HQ 085072

                          May 11, 1990

CLA-2  CO:R:C:G:  085072 DPS

CATEGORY:  Classification

TARIFF NO.:  6307.90.9050


Leslie A. Glick, Esq.
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C.  20036-2395

RE:  Textile swatch books

Dear Mr. Glick

     This ruling is in response to your letter of July 3, 1989,
on behalf of VIP Incorporated, requesting a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for swatch books imported from Mexico.  In a telephone
conversation with members of my staff in October, 1989, you
indicated that you may or may not submit further information in
support of your client's position on the classification of the
subject swatch books.  Since that time, no further information
was submitted.

FACTS:

     The sample at issue is a swatch book made of rectangular
fabric pieces with serrated edges measuring 4 cm. by 7 cm.  The
swatches are glued to paper pages which contain printed matter
and are incorporated into a book.  Three swatches of each fabric
organized in a row are included in the book, two of which are
designed to be cut out from the book.  The printed matter on
each display page states the style and color of each row of the
fabric swatches.

ISSUE:

     Whether the subject merchandise is classifiable in Chapter
49, HTSUSA, as printed matter?




LAW AND ANALYSIS:

     The General Rules for the Interpretation of the Harmonized
System (GRI's) govern classification under the Harmonized Tariff
Schedule.  According to GRI 1, the primary consideration in
determining whether merchandise should be classified in a heading
should be given to the language of the heading and any relevant
chapter or section notes, and, provided such headings or notes do
not otherwise require, according to the remaining GRI's, taken in
order.

     The inquirer claims that the subject swatch book is
classifiable in either Heading 4905, HTSUSA, Heading 4901,
HTSUSA, or alternatively in Heading 4911, HTSUSA.  Heading 4905,
HTSUSA, provides for, inter alia, charts.  The Explanatory Notes
to this heading, which constitute the official interpretation of
the tariff at the international level, state that 4905 is
intended to include maps and charts representing geographic
features.  Since the subject merchandise does not portray any
physical or political geographic features, it clearly is not the
type of article intended to be classified under Heading 4905,
HTSUSA.

     Heading 4901, HTSUSA, provides for printed books, brochures,
leaflets and similar printed matter, whether or not in single
sheets.  The Explanatory Notes to Heading 4901 state that it
includes virtually all publications and printed reading matter,
consisting essentially of textual matter, with the exception of
publicity matter and products more specifically covered by other
headings of the Chapter 49.  Because the subject article
contains no textual matter, other than labels indicating color
and style, it is not the type of article intended to be
classified under Heading 4901, HTSUSA.

     Heading 4911, HTSUSA, provides for other printed matter.
The Explanatory Notes indicate that this heading is intended to
cover all printed matter of the chapter not more particularly
covered by any preceding headings.  Goods classified under this
provision must therefore be, first of all, printed matter of the
chapter.  The Explanatory Notes for Chapter 49 state:

          With the few exceptions referred to below, 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.

     While the Explanatory Notes broaden the meaning of the term
"printed" beyond normal types of printing processes, they still
specifically state that the essential nature of printed matter is
that it is printed with motifs, characters or pictorial
representations.  Here, the printed matter merely serves to
indicate color and style of fabric, while the book provides a
convenient method of displaying a broad selection of fabrics for
upholstery purposes.

     GRI 3(b) provides that composite goods consisting of
different materials are to be classified as if they consisted of
the material or component that gives them their essential
character, if it can be determined.  The factor that determines
the essential character of an article varies amongst different
types of articles.  It may be the nature of the material or
component, its weight, value, bulk or quantity, or its role in
relation to the use of the goods.

     A comparison of the textile portions of the swatch book with
the non-textile materials indicates that the textile portions of
the article impart the essential character of the merchandise.
The cardboard binder and paperboard pages serve as an effective
method of displaying and labelling the textile swatches.
However, the binder and pages are of no use by themselves.  The
primary use of the article is to display, advertise, and sell the
textiles.  Without the fabric samples, the displays would have
nothing to show.  In applying GRI 3(b) to the subject
merchandise, we recognize that the textile portions of the swatch
books impart the essential character to the articles.

HOLDING:

     The subject swatch books are classifiable under subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
of textiles, including dress patterns, other, other, other.
Articles classified under subheading 6307.90.9050, HTSUSA, when
imported from designated beneficiary countries, may be entitled
to duty free treatment under the Generalized System of
Preferences, provided all applicable requirements are met.
Otherwise, the general rate of duty applicable to merchandise
classified under this provision is 7 percent ad valorem.


                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division