The tariff classification of scratch-off type printed lottery tickets, from Canada

NY 817440 December 27, 1995 CLA-2-49:RR:NC:GI:234 817440 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Daniel Perrault Transocean Freight Network 9150, Boul. de L'Acadie Bureau 210 Montreal, Que., Canada H4N 2T2 RE: The tariff classification of scratch-off type printed lottery tickets, from Canada Dear Mr. Perrault: In your letter dated December 4, 1995, on behalf of your client, Timbec, Inc., you requested a tariff classification ruling for certain printed scratch-off type lottery tickets, printed in Canada. Specimen samples were submitted, which will be retained for reference. The samples are lithographically printed cards, on paper or paperboard, which are issued or sold in connection with the purchase of a specified product, or with attendance at a shopping center or mall. Prizes are cash, trips to resorts, or a "shopping spree" up to a specified dollar amount. In some instances, a purchase is required; in others a purchase is not required. You advise that in some instances your client will sell these tickets to a U.S. client who will in turn distribute them free of charge to consumers, while in other instances the U.S. clients will sell them to consumers, and you seek advice as to country of origin marking requirements. The applicable subheading for the printed scratch-off type lottery tickets described will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated kinds of) printed matter: Printed in whole or in part by a lithographic process. The rate of duty will be 0.4 percent. (The rate of duty beginning 1/1/96 will be 0.3 percent.) With respect to country of origin marking of the tickets, you have been advised by our Champlain, New York, office that, in transactions involving tickets which will be distributed free of charge, the tickets will not have to be individually marked, although the boxes containing the tickets must bear the marking, "Printed in Canada", whereas in transactions in which the tickets will be sold to consumers, each ticket must be so marked. We confirm that this information is correct, for products of Canada, with the proviso, however, that in those lotteries in which a purchase of a product is necessary in order to receive a ticket (as is the case in two of the four "games" described by sample tickets) the tickets for such lotteries are considered to be "sold", in the context of the marking requirements. 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 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division