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NY 818211

January 22, 1996

CLA-2-49:RR:NC:GI:234 818211


TARIFF NO.: 4911.99.6000; 4911.99.8000

Ms. Diana M. Allen
Wordplay Productions
6256 St-Denis Street
Montreal, Quebec
Canada H2S 2R7

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "reading activity workshops" (educational printed matter kits) from Canada; Article 509

Dear Ms. Allen:

In your letter dated October 31, 1995, you requested a ruling on the status of certain printed matter from Canada under the NAFTA.

The goods in question, identified as "activity workshops," are said to be boxed reading activity kits designed for classroom use by elementary school students. You state that each box will contain "five individually packaged manipulative reading activities," which in turn "consist of words, texts, and illustrations which are printed on paper and laminated." It appears that these printed, laminated papers are similar to "flash cards." Literature submitted with your inquiry indicates that other components, such as "reference guides," "answer keys," and plastic "word holders," may also be included in the kits. However, it appears that the printed paper cards constitute the heart of each workshop.

Based on the explanations and comments in your letter, it is assumed that all the materials and components used in the workshops are of Canadian origin, and that all printing and production take place in that country.

The applicable tariff provision for the "activity workshops," if the cards are printed in whole or in part by a lithographic process, will be 4911.99.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The general rate of duty will be 0.3%.

If the cards are printed by another method, the applicable tariff provision will be 4911.99.8000, HTSUSA, which provides for other (non-enumerated) printed matter. The general rate of duty will be 3.9%.

The workshops, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled (under either of the subheadings described above) to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Roger J. Silvestri

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