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NY 879067

October 14, 1992

CLA-2-49:S:N1:234 879067


TARIFF NO.: 4901.99.0092

Ms. Jayne Fornalha
Grenville Management and Printing Ltd.
25 Scarsdale Rd.
Don Mills, Ontario

RE: The tariff classification and country of origin marking of printed booklets from Canada.

Dear Ms. Fornalha:

In your letter dated September 23, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. Entitled "1993 Total Warranty and Owner Assistance Information" (Part No. 52364166), it is a staple-bound, paper-covered booklet measuring 5 x 7 1/2 inches. The booklet consists of 40 pages printed with text to be read by owners of certain General Motors cars and trucks. Half of the text is in English, while the other half (identical in content) is in French. Printed postcards, provided in the center of the booklet, are designed to allow vehicle owners to communicate their names and addresses to the "GM Owner Information Centre."

The applicable subheading for the above-described printed booklet will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books, brochures, leaflets and similar printed matter...containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free.

You note that your firm produces the booklets for shipment to GM's U.S. assembly plants, where they will be placed only in motor vehicles to be exported to Canada for final sale.

We agree with your statement that the "ultimate purchasers" to receive the booklets in their imported form in the United States will be the GM assembly plants. Accordingly, since the booklets will not be distributed to consumers in the United States, they need not be individually marked with their country of origin. Marking the country of origin on the original unopened containers (boxes) in which the U.S. plants will receive the imported booklets will satisfy the country of origin marking requirements of 19 U.S.C. 1304.

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.


Jean F. Maguire

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