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NY N008542

March 28, 2007

MAR-2 RR:NC:2:234


Mr. Joe Klim
Dimensional Communications, Inc.
Six Main Street
Chester, Connecticut 06412


Dear Mr. Klim:

This is in response to your letter dated March 14, 2007 (received here March 20, 2007) on behalf of your client, Harrah’s Resort & Casino, Las Vegas requesting a ruling establishing that a certain advertising piece, under the circumstances of a particular transaction, is entitled to one of the exceptions to country of origin marking requirements, enumerated in 19 CFR 134.32. A sample was submitted with your letter for review.

The sample is a printed birthday greeting card, constructed so as to contain a “gift”, which will consist of “special offers enclosed”, to encourage and/or facilitate the recipient of the card to join their friends at one of eleven (11) casinos, in Las Vegas, Nev. (The “gift” will not be enclosed in the card, at the time the card is imported.) As you put it in your letter, the cards “will be used as trade advertising pieces to pull more business into their casinos.”

You advise that Harrah’s is the ultimate purchaser. The cards will be delivered directly from the factory in China to “the clients fulfillment house in Pennsylvania”, where, presumably, all necessary preparation will be made to mail, or otherwise deliver, the cards to intended recipients.

We concur that in this scenario, Harrah’s is the ultimate purchaser in the United States; the fulfillment house is the purchaser’s agent, and may stand as “the importer” for purposes of qualifying the card for an exception; and that the cards are entitled to the exception provided for in 19 CFR 134.32(f): “Articles imported for use by the importer and not intended for sale in their imported or any other form”.

As you are aware, the shipping cartons would have to be clearly marked with the country of origin.

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

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

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