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January 11, 1999

CLA-2-76:RR:NC:115 D85772


TARIFF NO.:7616.99.5090,4911.91.4040,3920.51.5000

Ms. Marie-France Dozois
Concepts du Sablier
Warwick,Quebec,Canada,JOA 1MO

RE:The tariff classification of a Visual Identification System from Canada.

Dear Ms.Dozois:

In your letter dated December 16, 1998 you requested a tariff classification ruling.

The sample submitted is an aluminum slider in which small pictorgrams and a technical chart can be inserted. The slider has a plastic backing and can have a magnet added if reuested. The pictograms (1" X 1" drawings) are made of plastic made in the USA. The engraving is done in Canada. The plain colored tokens, without engraving are in the form of 1 inch square tiles made of plymethyl methacrylate.

The applicable subheading for the aluminum slider will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of aluminum: Other: Other: Other. The rate of duty will be 2.5% ad valorem. Should the aluminum slider be imported with a magnet attached it would be classified uner item 8505.19.0000 and the rate of duty will be 4.9% ad valorem. The applicable subheading for the pictograms will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other than (certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.6% ad valorem. The applicable subheading fpr the blank plain colored tiles will be 3920.51.5000, which provides for Other plates, sheets, film, foil, and strips, of plastics, noncelluar and not reinforced,laminated, supported or similarly combined with other materials:Of acrylic methacrylate: Other. The rate of duty will be 6.8% ad valorem. In your letter you raise the question of a storage case made of plastic and manufactured in the USA and what the classification would be if imported with the other items.There is a provision for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The classification would be under 9801.00.1096 and the rate of duty will be free.

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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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