The tariff classification of lottery tickets and accessories from Canada

NY G88287 March 16, 2001 CLA-2-49:RR:NC:2:234 G88287 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Roger W. Hirsch President National Association of Fundraising Ticket Manufacturers 246 Iris Park Place 1885 University Avenue West St. Paul, Minnesota 55104 RE: The tariff classification of lottery tickets and accessories from Canada Dear Mr. Hirsch: In your letter dated March 8, 2001, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. One group of samples consists of articles known generically in the gaming industry as “pull-tabs”. These are two-ply paper tickets manufactured for use in small stakes games of chance. When the tabs on the backs of such tickets are opened, either numbers or symbols are revealed. Another group of samples consists of articles known as “jar tickets”. These are single folded and banded slips of paper that are also manufactured for use in small stakes games of chance. When the bands are broken and the ticket unfolded, either numbers or symbols are revealed. Both products are exclusively used in gaming activities in the United States. Game players will purchase one or more of the tickets, open them, and compare the revealed numbers or symbols to game information and advertising sheets generically known as “flares”. If information on the flare indicates that the particular symbol/numeral arrangement on a pull-tab or jar ticket is a winning configuration, the player will present the winning ticket to the game sponsor and collect his or her prize winnings. Such prizes are usually in the form of cash, but may also include merchandise prizes. The samples appear to be printed by a lithographic process. The applicable subheading for the “pull-tabs” and “jar tickets”, which are the product of Canada, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) printed matter: Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1 percent ad valorem. These articles, if manufactured outside the United States or Canada, may not be imported into the United States; if importation is attempted, they will be seized and disposed of pursuant to law and appropriate Regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division