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NY 867023

SEP 25 1991

CLA-2-98:S:N1:234 867023


TARIFF NO.: 9801.00.1099

Mr. Paul Fireman
Easywipe Products
1597 Westlake Road
Kelowna, B.C., Canada V1Z 2Y8

RE: The tariff classification of label/pen sets from Canada.

Dear Mr. Fireman:

In your letter dated September 3, 1991, you requested a tariff classification ruling.

The merchandise in question, a sample of which was submitted, is a set of 24 "Title Master Video Labels" packed with a marking pen. The labels are slips of unprinted, self-stick (pressure-sensitive) white paper mounted on sheets of release paper. The face of each label is covered with smooth, transparent plastic film designed to provide an erasable writing surface. The set thus enables the user to create changeable title labels which can be affixed to video tape cassettes.

The labels and pen are packed in a plastic bag, which also contains a paperboard insert printed with product information. The printed insert, which we consider to be part of the packaging material, originates in Canada, whereas the labels, pen and bag are products of the United States. All of these individual components will be brought together and packaged in Canada for shipment to the United States as sets.

The applicable subheading for the label/pen sets will be 9801.00.1099, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free, upon compliance with the documentation requirements of 19 C.F.R. 10.1. It is suggested that Customs officials at the port of entry be consulted with regard to the latter.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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