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HQ 950774

January 28, 1992

CLA-2 CO:R:C:T 950774 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500; 9608.20.0000

Theresa Buell
Western Graphics Corp.
P.O. Box 22310
Eugene, OR 97402-0417

RE: Poster product; flocked paper; pens

Dear Ms. Buell:

This is in reference to your letter of November 1, 1991, requesting classification of a poster product under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue, a sample of which was provided, is a "Fuzzy Poster." It is an 11 x 14 inch poster of a dragon produced on paper or paperboard, which has been flocked with a black rayon fiber on a white background. Six felt-tipped markers of varying colors are provided with the poster so that the user may color in the white spaces. The poster and pens are shrink- wrapped together with a piece of cardboard for stiffness.

You request classification for the sample as an "entirety" as well as for the pens and poster individually imported.

ISSUE:

What is the classification of the merchandise at issue.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order.

2

Heading 4823 encompasses articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, not covered by any of the previous headings of this Chapter nor excluded by Note 1 to this Chapter. The other headings of Chapter 48 and Note 1 do not provide for articles such as the item before us. Since the fuzzy poster is paper or paperboard article flocked with textile fiber, classification within heading 4823 is appropriate (see also, NYRL 870187, January 6, 1992, "Popcorn Art" made of flocked paperboard to form pictures classified under subheading 4823.90.6500, HTSUSA).

Heading 4911, which provides for other printed matter, including printed pictures and photographs, is not applicable since the process of creating a design by flocking is not considered printing.

Heading 9608, provides for, inter alia, felt tipped and other porous-tipped pens and markers. The pens at issue squarely fit this description and are thus included within this heading.

Where the two items above are imported shrink-wrapped as a set, we determine classification based on a GRI 3 analysis. GRI 3(c) states that when goods cannot be classified by reference to 3(a), i.e., the heading which provides the most specific description, or 3(b), the component which imparts the essential character, they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Since the pens are intended for coloring the white spaces of the poster and the poster depicts a figure which is to be colored in, both components of the set are equally significant. The preceding GRI do not therefore provide a basis for classifying the goods, and heading 9608 prevails in accordance with the rule above.

HOLDING:

The poster alone is classified under subheading 4823.90.6500, HTSUSA, which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: other: other: other: of coated paper or paperboard: other, dutiable at the rate of 5.6 ad valorem.

The markers are classified under subheading 9608.20.0000, which provides for felt tipped and other porous-tipped pens and markers, dutiable at the rate of 8 percent ad valorem.

3

The shrink-wrapped set is classified under subheading 9608.20.0000, HTSUSA, on the basis of GRI 3(c) as described above.

With reference to your use of the above classification numbers on the Shipper's Export Declaration (SED), please be advised that the statistical reporting numbers for articles classified in Chapters 1 through 97 of the Harmonized Tariff Schedule may be used in place of comparable Schedule B numbers on the SED.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

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