NY 863309

MAY 20 1991

CLA-2-49:S:N1:234 863309

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.


Jean F. Maguire
Area Director
New York Seaport