The tariff classification and country of origin marking of printed publications from Canada

NY L84901 June 3, 2005 CLA-2; MAR-2:RR:NC:2:234 L84901 CATEGORY: Classification, Marking TARIFF NO.: 4902.90.2060 Mr. Robert Doyle Affimex Customs & Trade Services (ACTS), Inc. 391 Attwell Drive Etobicoke, Ontario, Canada M9W 5C4 RE: The tariff classification and country of origin marking of printed publications from Canada Dear Mr. Doyle: In your letter dated April 14, 2005, received in this office May 25, 2005, on behalf of your client, Interweb Printing Inc., you requested a tariff classification ruling and a country of origin marking ruling for five (5) printed magazines from Canada. Samples were submitted, which will be retained for our records. You acknowledge that they are previously published articles, and ask that they be “considered, for the purpose of this ruling, as representative of the printed matter of prospective transactions”. Two samples are identical to each other, except that one of them is printed in “large print”. They are paper bound magazines titled “Living with Christ”, and subtitled “Your Daily Spiritual Companion”. They are dated February 2005, and belong to a regular series that is published monthly, with a special issue at Easter. On the masthead, which is located on the inside front cover, the words “Printed in Canada” appear in legible type, in a conspicuous place. The other three (3) samples are paper bound magazines, titled “Chirp”, “Owl” and “Chickadee”. They are dated November 2004, and belong to series which are published ten (10) times a year, in specified months, “with the aim of making children interested in the world around them”. On the masthead, which is located on the inside face of the last page of each of these three (3) samples, the words “Printed in Canada by Transcontinental” appear in legible type, in a conspicuous place. The country of origin marking on all five (5) samples, as described above, is conspicuous, legible and permanent, in satisfaction of the marking requirements of 19 U.S.C. 1304. The applicable subheading for paper bound magazines, like the samples in all material respects, will be 4902.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for Newspapers, journals and periodicals, whether or not illustrated or containing advertising material: Other (than certain specified kinds). 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division