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NY 890987

October 12, 1993

CLA-2-96:S:N:N3:113 890987


TARIFF NO.: 9610.00.0000

Mr. Sam Soremekun
The Azimuth Group
118-14 83rd Street
Suite 6F
Kew Gardens, NY 11415

RE: The tariff classification of FAX-N-WIPE from Canada

Dear Mr. Soremekun:

In your letter dated September 24, 1993, you requested a tariff classification ruling.

The merchandise is the FAX-N-WIPE kit. The kit contains two plastic-coated writing sheets, a felt-tipped pen, two wiping cloths, and a plastic hook. The preprinted sheets serve as reusable cover pages for transmitting facsimile messages. They measure 8 1/2 x 11 inches and 6 1/2 x 8 1/2 inches in size and have slots to hold a business card. The wiping cloths are used to remove the ink after a message has been written and sent. When not in use, the cover sheets can be hung from the hook. In our opinion, the items, which are retail packed, constitute a set for tariff purposes. The essential character is provided by the writing sheets.

The applicable subheading for the kit will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 5.1 percent ad valorem.

Goods classifiable under subheading 9610.00.0000, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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