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NY 803629

November 1, 1994

CLA-2-48:S:N8:234 803629


TARIFF NO.: 4823.90.6500, 4821.10.4000

Mr. J. Keith Mahon
McCorquodale Process, Inc.
2737 Whiteford Road
Whiteford, Maryland 21160

RE: The tariff classification of color cards, and labels, from France and Germany.

Dear Mr. Mahon:

In your letter dated October 24, 1994, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference.

The samples are three varieties of "color card", on each of which strips or rectangles of paint have been deposited, to illustrate the color which is obtained by use of the designated named and numbered paint.

A fourth sample is a strip of release paper on which are placed circular paper printed labels. The printing on the sample labels is "Marron Fonce", which appears in gold lettering on a dark brown background. The printing does not appear to be by a lithographic process, and the label is "pressure-sensitive" after removal from the release paper.

As you know, the "McCorquodale process" for depositing paint color samples has been determined by the U.S. Customs Court to be other than "printing". The Customs Service, in letters of precedential significance, has classified color cards of the kind represented by the samples submitted in subheading 4823.90.6500, Harmonized Tariff Schedules of the United States (HTS), which provides for: Other (than certain enumerated) articles of coated paper. The rate of duty is 5.6%.

The applicable subheading for the printed pressure-sensitive paper labels represented by your sample will be 4821.10.4000, HTS, which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Other (than by a lithographic process). The rate of duty will be 4.2%.

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

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