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HQ 086901

May 9, 1990

CLA-2 CO:R:C:G 086901 JS


TARIFF NO.: 4911.99.8000

Mr. Robert Slomovitz
National Import Specialist Branch 1
6 World Trade Center
New York, New York 10048

RE: Request for reconsideration of HQ 086401

Dear Mr. Slomovitz:

This is in reply to your memorandum of April 4, 1990, requesting reconsideration of HRL 086401 issued March 14, 1990, in which patch no. 0123 was classified as other printed matter under subheading 4911.99.8000, HTSUSA. After a complete review of the matter, the classification in this instance is determined to be correct.

The discussion of patch no. 0123 in HRL 086401 includes a description of the image appearing on its face, as you pointed out. However, the article being described is nonetheless a patch, which has a use distinquishable from that of a picture, design or photograph. The scenes and lettering found on the patch serve to fix this item under heading 4911, HTSUSA, but they do not thereby define the article for purposes of classification at the subheading level. Therefore, classification under the stated provisions for "other" are correct.

The terms of the heading provision you questioned were also correctly stated down to the subheading level. Heading 4911 provides for "other printed matter, including pictures and photographs. The applicable subheading is "other", the appropriate statutory breakout is "other", and the statistical breakout is again, "other". Merchandise which is classified under subheading 4911.99.8000, HTSUSA, is classified there as a subset of those goods provided for under the heading for other printed matter. Since the Harmonized System is a hierarchical system, the inclusion of printed pictures and photographs at the heading level does not mandate the inclusion of such matter at
each level. The statistical breakout for "other" is sufficiently contained by the terms "other printed matter" of heading 4911, HTSUSA, and the printed patch at issue is appropriately included therein.

For the above stated reasons, we affirm the holding in HRL 086401 issued March 14, 1990.


Jerry Laderberg, Acting Director
Commercial Operations Division

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