us-cbp-cross-rulings-ny-816776•NY 816776: The tariff classification of printed tourist brochures and paper folders from Canada.
NY 816776: The tariff classification of printed tourist brochures and paper folders from Canada.
us-cbp-cross-rulings-ny-816776NY 816776: The tariff classification of printed tourist brochures and paper folders from Canada.Guidance
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.
NY 816776
December 4, 1995
CLA-2-49:RR:NC:GI:234 816776
CATEGORY: Classification
TARIFF NO.: 4911.10.0080; 4820.30.0040
Mr. Roger M. Ludwig
John V. Carr & Son, Inc.
P.O. Box 268
Buffalo, N.Y. 14201
RE: The tariff classification of printed tourist brochures and paper folders from Canada.
Dear Mr. Ludwig:
In your letter dated November 15, 1995, on behalf of Transonic Freight Systems Inc. (Bramalea, Ontario, Canada) and Four Seasons Hotels & Resorts (Toronto), you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.
The "Quick Reference Brochure" (marked "item 5") is a 12-page staple-bound booklet measuring 8 1/2" x 11". With the exception of the front and back covers, it is printed in black and white with tourist literature concerning the Four Seasons Resort and Club in Dallas, Texas. Topics covered include the layout of the resort, available facilities and services, and attractions in the surrounding area. The front and back covers are captioned forms designed to be filled out with details of meetings to be held at the resort (client names, number of guest rooms, daily agenda, etc.).
The applicable subheading for the "Quick Reference Brochure" will be 4911.10.0080, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) printed trade advertising material, commercial catalogs and the like. The general rate of duty will be free.
The "Pocket Folder" (marked "item 6") is a paper folder measuring 9" x 12 1/2" in its closed position. The interior incorporates dual pockets suitable for holding loose papers, while the exterior is printed with the name, address and logo of the resort discussed above, against the background of a colorful design depicting various aspects of same.
The applicable subheading for the "Pocket Folder" will be 4820.30.0040, HTSUSA, which provides for binders, folders and file covers, of paper or paperboard, other than looseleaf binders. The general rate of duty will be 4.8%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division
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