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NY B84833

May 16, 1997

CLA-2-49:RR:NC:SP:234 B84833


TARIFF NO.: 4911.99.8000; 9817.00.96; 8524.51.3040; 9817.00.4000; 9817.00.4600

Ms. Deborah Haight
R.R. #6
Belleville, Ontario K8N 4Z6

RE: The tariff classification of Braille printed matter, and audio tapes, from Canada.

Dear Ms. Haight:

In your undated letter received here on April 29, 1997, you requested a tariff classification ruling. Several samples were submitted and will be retained for reference.

The first sample is a set of two "DuraBraille" markers, which are 3/4" x 1 3/4" slips of pressure-sensitive plastic, printed, respectively, with the words "salt" and "pepper." In each instance, the printing is present in the form of raised Braille characters as well as in conventional type. The markers are packed in a plastic bag with a stapled retail header card bearing product information also printed in dual format.

The second sample, identified as "Type 2 labels and stickers," consists of a selection of products similar to the markers described above. The items are small, thin, pressure-sensitive slips of plastic bearing dual (Braille/conventional) print conveying a variety of information.

The third sample, identified as "MagnaBraille," is a small sheet of rubbery magnetic material with dual printing of an informational nature. (The submitted item reads: "Reach.") It appears that the essential nature or use of this article is determined by its printed/Braille content, and that its magnetic quality is a secondary feature.

The fourth sample, an airline "evacuation sheet," is an 8 1/2" x 11" piece of paper which has been printed, both in Braille and in large conventional type, with vital information to be conveyed to passengers boarding an airplane. The conventional portion of the printing appears to have been done by a non-lithographic process.

The applicable subheading for all of the above-described items (1 through 4) will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The general rate of duty is 3.4%.

However, the foregoing items 1 through 4 are eligible for duty-free entry under the provision for other (than certain enumerated) articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, in subheading 9817.00.96, HTS. All applicable entry requirements must be met, including the filing of form ITA-362P.

The fifth sample is an audio cassette tape recorded with a lecture on the subject of Revenue Canada's treatment of "Business/Professional Income." Although the identifying label on the housing of the tape is printed both conventionally and in Braille, the product is otherwise an ordinary cassette recording.

The applicable subheading for the cassette (item 5) will be 8524.51.3040, HTS, which provides for records, tapes and other recorded media for sound or similarly recorded phenomena...other (than certain enumerated) magnetic tapes of a width not exceeding 4 mm...sound recordings on cassette tapes. The general rate of duty will be 6.8 cents per square meter of recording surface.

However, the cassette may be eligible for duty-free entry under one of the provisions for sound recordings determined to be qualifying "auditory materials," in subheading 9817.00.4000 or 9817.00.4600, HTS, upon compliance with U.S. Note 1 of Subchapter XVII, HTS, a copy of which is attached. Questions about the requirements of this Note may be directed to the U.S. Information Agency, 301 4th Street, SW, Washington, D.C. 20547-0069.

Your letter also mentions certain other products, but since samples were not provided we will be unable to rule on them at this time. If you wish to pursue rulings on those items, please submit samples and all relevant facts and details. Also, please note that individual ruling requests should be limited to a maximum of five specific items of the same class or kind of merchandise.

You also indicate that you may be interested in having future rulings address NAFTA status. If you decide to submit such requests, please be sure to include detailed information on the country of origin of all materials and components used in producing the goods, plus the nature and location of all processing, labor, etc. For some merchandise containing materials or components originating outside North America, detailed cost breakdowns may also be required.

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

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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