CLA-2-49:S:N1:234 878536
Mr. Robert Kulig
Raksoft Computer Cupid
333 Quigley Road, Suite 310
Hamilton, Ontario, Canada L8K 6E8
RE: The tariff classification of certain printed articles from
Canada.
Dear Mr. Kulig:
In your letter dated September 14, 1992, to the District
Director of Customs, Buffalo, N.Y., you requested a tariff
classification ruling.
Two samples were submitted, which will be retained for
reference. They are: a lithographically printed and dot-matrix
printed computer printout, which is a "report", for Valentine's
Day purposes, of the best and worst "matches" in her high school
class for a particular named student, and: a lithographically
printed poster, on paper of a thickness not over 0.51 mm,
containing both pictorial matter and text, which is an
announcement of the arrival of a shipment of "reports", at a
particular school. (You will also be importing certain other
"assorted documents": however, as no samples were provided, we
cannot include these in this ruling letter.)
The applicable subheading for the "report" printout will be
4911.99.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated)
printed matter, printed on paper in whole or in part by a
lithographic process. The rate of duty will be 0.4 percent ad
valorem.
The applicable subheading for the printed poster will be
4911.10.0080, HTS, which provides for: Other (than certain
enumerated) trade advertising material, commercial catalogs and
the like. The rate of duty will be Free.
Goods classifiable under subheading 4911.99.6000, HTS, which
have originated in the territory of Canada, will be entitled to a
Free rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Your question concerning our methodology in arriving at the
classifications "chosen" for your products described above, will
not be addressed. Your other question about procedures and
documentation for shipment of your products into the United
States, is within the province of, and can be best answered by,
the District Director, Buffalo, through his Commercial Operations
staff.
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