HQ 085210: Request for classification of swatch chips

us-cbp-cross-rulings-hq-085210HQ 085210: Request for classification of swatch chipsGuidance

Abrir fonte

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 085210

                        February 9, 1990

CLA-2 CO:R:C:G  085210 CB

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:  Request for classification of swatch chips

Dear Mr. Glick:

     This ruling is in response to your letter of July 20, 1989,
on behalf of V.I.P. Incorporated, requesting a classification
ruling under the Harmonized Tariff Schedule of the United States
(HTSUSA), for swatch chips to be imported from Mexico.

FACTS:

     The submitted sample is a swatch of textile fabric mounted
on cardboard with printed information.  The sample measures
approximately 3 inches by 3 inches.  The printed information
usually contains the fabric wholesalers' trade name and business
address, and fabric product information.  The fabric is stapled
or glued to the cardboard and a small hole is punched in the
upper portion of the chip to permit the completed chip to be
placed on a pegboard or to be bound with other chips as a book.

ISSUE:

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

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 of the tariff and any relevant section or
chapter notes.

                               -2-


     The inquirer claims that the subject merchandise is
classifiable in heading 4905, 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 it is intended to include maps
and charts representing geographic features.  Since the subject
merchandise does not portray any physical or political geographic
features, they clearly are not the type of article intended to be
classified under heading 4905, 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
subheading 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.
          [Emphasis added.]


     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.  The instant swatch chip lacks this
prerequisite.  Therefore, it seems definite that the instant
swatch chip is not to be included in Chapter 49, HTSUSA, as
printed matter.  A comparison of the textile portions of the
swatch chip with the non-textile materials indicates that it is
the textile portions that impart the essential character of the
goods.  The cardboard mounting only serves to support and display
the sample swatches, and are of no use in and of itself.  The
primary use of the articles is to advertise and sell the
textiles.  Without the samples, the displays would have nothing
to show.

     In applying GRI 1 to the subject merchandise, the swatch
chips are classifiable under subheading 6307.90.9050, HTSUSA, as
other made up articles of textile materials.


                               -3-


HOLDING:

     The subject swatch chips are classifiable under subheading
6307.90.9050, HTSUSA, which provides for other made up articles,
including dress patterns, other, other, other.  Articles
classified under subheading 6307.90.9050, 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 is 7 percent ad valorem.


                                Sincerely,




                                John Durant, Director
                                Commercial Rulings Division

Continue sua pesquisa no ChatGPT ou Claude

Conecte o Omnilex para pesquisar o corpus jurídico pelo seu assistente de IA.