The tariff classification of printed catalogs from Canada.
Issued May 20, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.10.0040
Headings: 4911
Product description
It is a salesman's catalog in the form of a looseleaf book. It consists of about 185 printed, tab-indexed pages held in a plastic-covered three-ring binder. In addition to a price list section, the bulk of the book contains promotional literature, descriptions and photos of your client's line of bathroom fixtures. There are also some pages devoted to installation instructions.
CBP rationale
The applicable subheading for the above-described catalog will be 4911.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed catalogs, price lists or trade notices relating to offers of products of a foreign country.
Full text
NY 863309 MAY 20 1991 CLA-2-49:S:N1:234 863309 CATEGORY: Classification TARIFF NO.: 4911.10.0040 Mr. William J. LeClair Trans-Border Customs Services, Inc. P.O. Box 800 Champlain, N.Y. 12919 RE: The tariff classification of printed catalogs from Canada. Dear Mr. LeClair: In your letter dated May 8, 1991, on behalf of your client, Fleurco Industries (LaSalle, Quebec, Canada), you requested a tariff classification ruling. A sample was submitted and will be returned as requested. It is a salesman's catalog in the form of a looseleaf book. It consists of about 185 printed, tab-indexed pages held in a plastic-covered three-ring binder. In addition to a price list section, the bulk of the book contains promotional literature, descriptions and photos of your client's line of bathroom fixtures. There are also some pages devoted to installation instructions. The applicable subheading for the above-described catalog will be 4911.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed catalogs, price lists or trade notices relating to offers of products of a foreign country. The rate of duty will be free. 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 letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of advertising and packaging materials, of cellophane and of paper, from England
The tariff classification of printed matter, advertising, catalogs, paper packaging inserts, plastic stickers and tags, from Switzerland.
The tariff classification of a printed catalog with samples, from Canada.
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of various articles of printed matter, from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →