HQ 079917: Decision on Application for Further Review of Protest No. 3801-6-000668

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      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