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NY C80435

October 31, 1997

CLA-2-63:RR:NC:TA:352 C80435


TARIFF NO.: 6307.90.9989; 3926.90.9880

Mr. Michael Snyder
David Dobbs Enterprises/Menu Designs
4600 U.S. 1 North
Saint Augustine, Florida 32095

RE: The tariff classification of swatch cards from Mexico

Dear Mr. Snyder:

In your letter dated October 2, 1997 you requested a tariff classification ruling.

Four samples of swatch cards that you intend to import accompanied your request for a ruling. Sample card #0906-005TE is a folder made of coated paper which has been printed with identifying material such as company name, uses of the mounted material and ordering information. Glued to the sample card are various swatches of woven silk moire fabric laminated with a paper backing. These swatches represent samples of material that may be ordered. Similarly, sample card #3526-007TS, is a coated paper folder with swatches of unsupported vinyl mounted on it. The swatches are identified by style name and number and the sample card contains specifications and uses for which the materials are suitable. Sample card #2108-00TE is a coated paper folder with swatches of fabric coated with compact plastic. These swatches represent samples of imitation leather which may be ordered. The last sample card which does not contain a sample card number is a paper folder with various swatches of 100% polyester satin woven ribbon mounted to it. This card has been printed with style numbers and names and various other specifications which will facilitate the ordering of the products which the sample swatches represent.

Each of these sample cards is a composite good consisting of different materials. They are composed of paper and the various swatches of woven fabric, plastic coated fabric, paper laminated woven fabric or unsupported plastic. Based on the relative value and function of the materials that compose these products, it is the fabric swatches or the vinyl swatches that impart these sample cards with their essential character.

Your correspondence indicates that these products will be manufactured in Mexico from display cards manufactured and printed in the United States. The materials from which the swatches will be cut will be produced in either the United States with either US produced constituent materials or foreign materials or will be wholly of foreign origin. These swatch materials will be in material form and will be shipped to Mexico where they will be die cut to swatch size and mounted on the display card.

The applicable subheading for the sample cards designated as #2108-008TE, #0906-005TE and the undesignated card with the polyester sarin woven ribbon swatches will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the sample card designated as #3526-007TS will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of heading 3901 to 3914 other, other, other. The rate of duty will be 5.3% percent ad valorem.

In your letter you requested a ruling on the tariff classification and status under the North American Free Trade Agreement (NAFTA), of the swatch cards from Mexico.

Pursuant to Part 181 of the Customs Regulations (19 C.F.R. 181), a request for a ruling on the status of a product under NAFTA must provide sufficient detail to permit proper application of the relevant NAFTA provisions. In this case, we will require additional information in order to issue a ruling.

For the swatch cards with fabric swatches, those classified under subheading 6307.90.9989, HTS, please provide the country where the fabrics were woven as well as any intermediate country where these fabrics have been further processed in any way. Please detail each step in the manufacturing process of the fabrics including where the lamination took place. Detail the fiber content and the identity of any coatings, coverings or lamination applied to the fabrics. This information is required so a determination of whether non-originating materials employed in the production of these goods has satisfied the changes in classification mandated under General Note 12(t)/63. There is insufficient information to rule on the NAFTA status of sample card #3526-007TS. If you wish a ruling on NAFTA eligibility, please identify the origin of each of the components (resin, sheet, paper) used in the production of the sample card, and identify the country where each of the steps in the manufacturing (extrusion, embossing, cutting to length and width, gluing, printing, hole punching) takes place, so that we can determine whether each of the non-originating materials used to make the product has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/39.10. The sample card will also be subject to a Regional Value Content (RVC) requirement of 60% under the Transaction Value Method or 50% under the Net Cost Method as required under the rule applicable to the sample card.

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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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