Decision on Application for Further Review of Protest No. 3801-6-000668

HQ 079917 April 21, 1988 CLA-2 CO:R:C:G 079917 JLJ CATEGORY: Classification TARIFF NO.: 274.85 District Director of Customs Patrick V. McNamara Building 477 Michigan Avenue Detroit, Michigan 48226-2568 RE: Decision on Application for Further Review of Protest No. 3801-6-000668 Dear Sir: This protest was filed against your decision in the liquidation of certain Detroit entries covering shipments of Al Cross' Insider's Report, printed matter advertising for sale both foreign and domestic goods. The Insider's Report was printed in Canada. This ruling concerns the correct classification of the printed matter. FACTS: Originally, no sample of the Insider's Report was received in Headquarters along with the protest. A sample was requested, and a photocopied set of pages was sent to this office by the Detroit import specialist. The sample sheets advertise merchandise for sale and provide prices for the advertised merchandise. Many of the products advertised are not United States products (e.g., Scotch Glenmorangie whiskey, French Dijon mustard and Canadian Moosehead lager beer). The protestant's broker originally classified the Insider's Report under the provision for printed catalogs relating chiefly to current offers for the sale of United States products, other, in item 270.50, Tariff Schedules of the United States (TSUS). The Detroit import specialist liquidated the entries under the provision for printed matter, not specially provided for, other, other, other, in item 274.90, TSUS. We note that there was another protest, No. 3801-6-001019, filed concerning the country of origin marking on the Insider's Report. This protest was referred to the Value, Special Programs and Admissibility Branch for reply. A separate decision letter from that branch will answer your questions regarding the correct country of origin marking. -2- ISSUE: What is the correct tariff classification for the Insider's Report? LAW AND ANALYSIS: The protestant's broker claims that the Insider's Report is classified under the provision for printed catalogs relating chiefly to current offers for the sale of United States products, other, in item 270.50, TSUS. Inasmuch as much of advertised merchandise is of foreign origin, item 270.50, TSUS, does not apply. Inasmuch as there is no other specific tariff provision which would apply to the Insider's Report, one of the "printed matter not specially provided for" tariff provisions in items 274.75 to 274.90, TSUS, would apply. The photocopied pages submitted to Headquarters do not provide enough physical evidence to correctly classify the merchandise. We cannot tell whether the actual Insider's Report was printed in whole or in part by a lithographic process (and classified in items 274.75, TSUS, or 274.80, TSUS) or whether it was printed by another process. It has been Customs experience that many similar items are printed by a lithographic process, but we cannot be sure without an actual sample. We recommend that the Detroit import specialist either submit the actual sample to the Customs Laboratory for a report as to whether or not the sample is printed by a lithographic process or request a statement of the process employed in printing the product pursuant to Section 141.89 of the Customs Regulations. If the Insider's Report is printed on paper in whole or in part by a lithographic process and is not over 0.020 inch in thickness, it is classified in item 274.75, TSUS. If it is printed on paper in whole or in part by a lithographic process and is not over 0.020 inch in thickness, it is classified in item 274.80, TSUS. If the Insider's Report is printed by other than a lithographic process, it is classified in item 274.85, TSUS, inasmuch as the writing in the Insider's Report shows a great deal of thought and creativity and is susceptible of authorship. -3- HOLDING: The merchandise should be classified in accordance with the principles enunciated above once the additional information is obtained. The protest should be denied in full with regard to the protestant's broker's claim for classification in item 270.50, TSUS. A copy of this letter should be sent to the protestant along with the CF 19 Notice of Action. Sincerely, John Durant Acting Director Commercial Rulings Division 6cc:Area Dir., N.Y. Seaport (NIS-234) 1cc:Reg. Comm., N.Y. Region 1cc:Office of Trade Operations 1cc:CIE, New York JLJohnson:tj:typed 04/07/88