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 publications from Canada
Dear Mr. Doyle:
In your letter dated April 14, 2005, received in this office May 25, 2005, you
requested, on behalf of your client, Interweb Printing, Inc., a tariff classification ruling and a country of origin marking ruling for two magazines, from Canada. Samples were received, which will be destroyed.
You acknowledge that the samples will not themselves be imported, and ask that they “be considered, for the purposes of this ruling, as representative of the printed matter of prospective transactions.”
One sample is a paper bound magazine, measuring 10 ½ “ x 7 ¾”, and is ¾ “ thick. It is titled “Collector’s Album Club” and sub-titled “Packed with Lusty Babes!-500 Page Special”. It contains photographs, textual articles and advertisements, devoted almost entirely to the depiction of naked or partly dressed women and men engaged in various sexual activity, and to sales of sexually oriented products.
It is numbered “Vol. 29 No.11, December 2003”, from which we infer that it is one of a periodically published series. It is printed, “Printed in Canada” on the inside front cover and on the first page, in legible type, in a contrasting color, and not obscured by other text adjacent.
The other sample is a paper bound magazine, measuring 8 1/8” x 5 ¼”, and is ¼” thick. It is titled “The Best of Forum Letters”, and sub-titled “21 Steamy Letters to Make Your Summer Sizzle”. It contains 96 numbered pages, consisting of textual and pictorial matter of an erotic nature.
It is numbered “Volume 17, Number 4”, from which we infer that it is one of a periodically published series. It is printed, “Printed in Canada” in the masthead on page 96. However, this mark is printed in small type, embedded in and surrounded by other text in the same font size, on a gray background.
The marking statute, section 304, Tariff Act of 930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported in the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.
The country of origin marking of the sample “Collector’s Album” meets the requirements of 19 U.S.C. 1304, and is acceptable marking. That of the sample “The Best of Forum Letters” does not, in that the printing is not conspicuous, within
the meaning of 19 CFR 134.41(b)).
The applicable subheading for magazines like both samples in every material respect will be 4902.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Periodicals, whether or not illustrated or containing advertising material, appearing less than four times per week, other than business and professional journals and periodicals. 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). It does not embody any decision that periodicals like the samples are admissible into the U.S., with respect to 19 U.S.C. 1305; such decision to be made at the time of entry by the appropriate Customs officer at the port at which they are entered.
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.
Robert B. Swierupski