CLA-2-49:S:N3:234 811881

Ms. Nancy Lawrence
Romance International
Suite 103, 147 Durham Street
Sudbury, Ontario P3E 3M9, Canada

RE: The tariff classification of printed matter from Canada

Dear Ms. Lawrence:

In your letter dated June 8, 1995, you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference.

The sample is a printed paperboard folder, entitled "Romance..A Survival Guide for Men", which encloses four smaller paperboard folders, in slots in the interior of the outer folder. The individual smaller folders are entitled "Do's and Don'ts", "Daily Suggestions", "Special Activities" and "Gift Ideas".

The interiors of the smaller folders are printed with suitable text on the title subjects. All printing appears to be by a lithographic process.

The applicable tariff provision for the article described will be 4911.99.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Other (than certain enumerated) printed matter: Printed on paper in whole or in part by a lithographic process. The general rate of duty will be 0.4 percent.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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