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NY 816777

December 4, 1995

CLA-2-49:RR:NC:GI:234 816777


TARIFF NO.: 4911.10.0080

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 (advertising) 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. Samples were submitted and will be retained for reference.

The "Meeting Planner" (marked "item 1") is a 24-page staple-bound booklet measuring 9" x 12 1/2". It is printed mostly with color photos and tourist/promotional 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. Two pages 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 "Rack Brochure" (marked "item 2") is a 6" x 8", 12-page printed booklet with promotional/tourist content similar to the above, but with less detail.

The "Spa Folder" (marked "item 4") is a brochure in the form of a single piece of heavy paper folded twice into 6" x 8" size. It is printed with promotional literature concerning the services offered by "The Spa" at the above-mentioned resort.

The applicable subheading for all of the foregoing items 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.

We note that your inquiry also mentions a "Golf Brochure" (item 3), but unfortunately the sample representing that article was apparently not received by this office.

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.


Roger J. Silvestri

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