Mr. Ian Browns
P.O. Box 23117
Ottawa, Ontario, Canada K2A 4E2
RE: The tariff classification of printed booklets from Canada.
Dear Mr. Browns:
In your letter dated March 11, 1994, you requested a tariff classification ruling.
A sample was submitted and will be returned as requested. It is a staple-bound, paper-covered booklet printed with text and illustrations about how to write a resume. It measures 5 1/2" x 8 1/2" and contains 34 pages. Your request also concerns three other booklets on related job-seeking topics; these will be similar in construction to the sample, and will contain either 34 or 56 pages.
The applicable tariff provision for the 34-page booklets will be 4901.99.0092, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The applicable provision for the 56-page booklets will be 4901.99.0093, HTSUSA, which provides for printed books containing 49 or more pages each. The general rate of duty, in either case, will be free.
You indicate that your company is a mail order marketing firm, and that your U.S. customers (individual clients) will have the option of ordering one or more of the booklets, which will be mailed to them from Ottawa. In response to your question about the impact of variations in pricing or quantity ordered, we confirm that these will not affect the tariff classification or duty rate.
With reference to your additional question, we are pleased to advise that no certificates of origin or other special documents need be mailed with the booklets. (We presume that, in the normal course of business, you will include an invoice or bill.) Affixing a small green Customs sticker, with the HTSUSA number and other appropriate information filled in, may serve to expedite clearance.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.
Jean F. Maguire
New York Seaport