NY 855702

SEP 10 1990

CLA-2-49:S:N1:234 855702

Mr. J.K. Winslow
K. Winslow-Golf Productions
64 Denman Parade
Normanhurst, N.S.W., 2076, Australia

RE: The tariff classification of certain paper-bound books from Australia or Hong Kong.

Dear Mr. Winslow:

In your letter dated August 20, 1990, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are small (6 1/4" x 4") paper-bound books with clear plastic removable covers, consisting of 12 and 18 leaves (24 and 36 pages) each, printed essentially with maps of the "holes" of a particular golf course. You indicate that these books are an aid to the golfer, and are sold by the club (course management) at a profit, to visiting golfers.

The applicable subheading for these books will be 4905.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Maps...in book form. The rate of duty will be free.

Care should be taken to insure that the course-books are properly marked to indicate that they are the product of (made in, or printed in) the country of their origin, which you indicate will be Australia or Hong Kong. In the samples you have furnished, the name and address of the course or club is printed in fairly large and conspicuous type on the back cover. In the books imported into the United States, these addresses will presumably be U.S. localities. The country of origin marking must be printed in close proximity to these addresses, (so that they are viewed at the same time as an ultimate purchaser views the address), in type of a comparable size. Failure to mark the books conspicuously, as directed, may incur delays, expense, and/or cause monetary penalties and ad valorem duties to be imposed. 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.


Jean F. Maguire
Area Director
New York Seaport