HQ 084264: Reconsideration of NYRL 834668 and NYRL 835985

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 084264

                          July 19, 1989

CLA-2 CO:R:C:G 084264 CB

CATEGORY: Classification

TARIFF NO.: 6307.90.9050; 5609.00.1000; 5609.00.3000

Ms. Anne Twan
ASC Sampling Inc.
5555 Casgrain
Montreal, Quebec
Canada  H2T 1Y1

RE:  Reconsideration of NYRL 834668 and NYRL 835985

Dear Ms. Twan:

     This ruling letter is in response to your letter of February
20, 1989, requesting a reconsideration of the classification
rulings issued by New York under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA), for decorative trimmings
charts and thread sample booklets.

FACTS :

     The products involved are charts containing decorative, man-
made fiber trimmings, and booklets displaying variously colored
samples of sewing thread.  The trimmings chart is of Canadian
manufacture and contains a variety of finished decorative
trimmings which are produced in the United States, as well as
samples of the yarns from which they are made.  The cardboard
booklets are used to exhibit the color spectrum of sewing thread.
The thread is manufactured in the United States and the color
chart is manufactured in Canada using the American-made thread.
The thread will be either 100% cotton or 100% spun polyester.

ISSUE :

     Whether the subject merchandise was correctly classified
under the New York ruling?

LAW AND ANALYSIS :

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that the starting point is the
terms of the headings and subheadings of the tariff and any
relevant section or chapter notes.


                               -2-


     The inquirer claims that the products should be classified
in heading 4905, HTSUSA, which provides for maps and hydrographic
or similar charts of all kinds, including atlases, wall maps,
topographical plans and globes, printed.  However, the instant
goods do not portray any physical or political geographical
features.  It is Customs position that the subject charts and
booklets are not the type of article intended to be classified
under this heading.

     Various headings of the tariff provide for components of the
charts and booklets.  Heading 4823, HTSUSA, provides for other
articles of paper or paperboard.  Heading 4802, HTSUSA, provides
for binders, folders, and albums for samples, of paper or
paperboard.  With respect to both the thread sample booklet and
the trimmings chart, heading 5609, providing for articles of
yarn, is applicable.  In the case of the trimmings chart, heading
6307, providing for other made-up textile articles, also applies.

     Clearly, heading 4911, HTSUSA, provides for other printed
matter.  The printing and paperboard are of importance in the use
of the goods to advertise and sell the merchandise.  The
paperboard holds the samples and the printing informs the
customer as to which colors are available and the number of the
product.  However, the trimmings and thread samples are equally
essential in the use of the display.  Neither of the sample
displays appears to be fully covered by any one heading;
therefore, they cannot be classified in accordance with GRI 1.

     GRI 3(b) provides that composite goods consisting of
different materials are to be classified as if consisting of that
material that gives the goods their essential character.
According to the Explanatory Notes to GRI 3(b), the essential
character may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role of
a constituent material in relation to the use of the goods.  The
Explanatory Notes constitute the official interpretation of the
tariff at the international level.

     With regard to the subject samples, comparison of the
trimmings and thread portions with the nontextile materials
indicates that it is the trimming and thread portions that
provide the essential character of the goods.  The charts and
books are used to sell the trimmings and thread.  Without the
samples, the displays would have nothing to show.

     A GRI 3(b) composite good determination is also required
with regard to the trimmings chart.  The upper portion of the


                               -3-


chart contains segments of finished trimming, a fabric; the
bottom portion contains samples of the yarns from which the
trimmings are made.  Of the two, the finished trimmings comprise
the essential character of the chart since they show the product
being marketed in its final form.

HOLDING :

     The trimmings chart is classifiable under subheading
6307.90.9050, HTSUSA, which provides for other made up textile
articles, other, other.  The rate of duty, for Canadian FTA-
eligible goods, is 6.3 percent ad valorem.

     The applicable subheading for the thread sample booklet, if
with cotton thread, is 5609.00.1000, HTSUSA, which provides for
articles of yarn, of cotton.  The rate of duty, for Canadian FTA-
eligible goods, is 5.2 percent ad valorem.

     The polyester thread sample booklet is classifiable in
5609.00.3000, HTSUSA, which provides for articles of yarn, of
man-made fibers.  The rate of duty, for Canadian FTA-eligible
goods, is 8.1 percent ad valorem.

     NYRL 835985 and 834668 are modified as stated above.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division












                           MEMORANDUM


TO     : File
FROM   : C. Berdut
DATE   : July 17, 1989





     I spoke with NIS Richard Edit regarding your John Roth's
suggestion that the subject merchandise be classified under
Chapter 6307.  Mr. Edit said that New York would not object to
classification under 6307 and he also mentioned that the previous
NIS (Masterson?) commented that it had not occurred to her to
classify the merchandise as "articles of".