G80244 G8 Ruling Active

The tariff classification of a printed golf-course directory from England.

Issued August 9, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4911.10.0060

Headings: 4911

Product description

It is a book consisting of 124 printed pages mounted in a leather-covered ring binder. The book, which is intended to be a directory for use by members of your organization, provides information about associated golf courses/resorts around the world (mostly in the United Kingdom). Each page is devoted to a particular course, summarizing the facility’s factual details (location, telephone number, etc.) and lauding its amenities. A color photo depicting the site accompanies the textual matter in each instance. The front of the book’s leather cover bears the “Executive Golf Club” logo.

CBP rationale

The applicable subheading for the above-described loose-leaf directory will be 4911.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter…: trade advertising material, commercial catalogs and the like… tourist and other literature containing geographic, historical, hotel, institutional, timetable, travel or similar information, principally with respect to places, travel facilities or educational opportunities outside the customs territory of the United States.

Full text

NY G80244 August 9, 2000 CLA-2-49:RR:NC:SP:234 G80244 CATEGORY: Classification TARIFF NO.: 4911.10.0060 Mr. Stuart Lewis Executive Golf Club Marquis House 68 Great North Road Hatfield Herts AL9 5ER England RE: The tariff classification of a printed golf-course directory from England. Dear Mr. Lewis: In your letter dated July 24, 2000, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a book consisting of 124 printed pages mounted in a leather-covered ring binder. The book, which is intended to be a directory for use by members of your organization, provides information about associated golf courses/resorts around the world (mostly in the United Kingdom). Each page is devoted to a particular course, summarizing the facility’s factual details (location, telephone number, etc.) and lauding its amenities. A color photo depicting the site accompanies the textual matter in each instance. The front of the book’s leather cover bears the “Executive Golf Club” logo. The applicable subheading for the above-described loose-leaf directory will be 4911.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter…: trade advertising material, commercial catalogs and the like… tourist and other literature containing geographic, historical, hotel, institutional, timetable, travel or similar information, principally with respect to places, travel facilities or educational opportunities outside the customs territory of the United States. The rate of duty will be free. We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Printed in England”), legibly, in a conspicuous place and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. 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

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