CLA-2-49:S:N1:234 871524
Ms. Jennifer Edgar
WHERE Magazines International
70 The Esplanade
Toronto, Ontario, Canada M5E 1R2
RE: The tariff classification and marking of a map from Canada.
Dear Ms. Edgar:
In your letter dated February 14, 1992, you requested a
tariff classification and marking ruling.
A sample was submitted and will be retained for reference.
It is a fold-up street map of Manhattan which will be distributed
free of charge (through hotels and tourist kiosks) to visitors to
New York City. It is a 45 x 66 cm sheet of paper that folds
into a 9 x 22 cm format. One side is printed with a full map of
Manhattan below 90th Street, while the other features smaller
depictions of uptown and downtown areas. Each side is also
printed with information and advertising related to shopping,
dining, museums, attractions and the like.
The applicable subheading for the map will be 4905.99.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for printed maps, other than those in book form. The
rate of duty will be free.
You propose to position the required "Printed in Canada"
marking in a place other than the front or back panels which are
exposed when the map is in its folded condition. We find this
proposal to be unacceptable, since the marking is intended to
inform the recipient of the country of origin upon casual
handling of the item. Because the "front cover" of the map in
its folded state is not "hidden," and since it summarizes all the
other pertinent information about the article ("title," list of
features, publisher, compliments of...), we find that the country
of origin marking should be placed on that panel, legibly and in
a contrasting color.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport