Ms. Willa C. Mays
1911 La Vista Drive
High Point, NC 27265
RE: The tariff classification of printed art books/catalogs from
Dear Ms. Mays:
In your letter dated May 6, 1992, you requested a tariff
You indicate that you are coordinating "a collective effort
catalog of artists/craftsmen" in your area. It is to be printed
in Singapore using preliminary design, typesetting and
photography done here in the United States. Although a sample or
prototype was not submitted, it is assumed that the finished
product will be a bound book printed with pictures of works of
art, possibly accompanied by information about the respective
artists. You state that, following importation from Singapore,
"the catalog will be sent out to prospective clients free to
hopefully increase interest in original works of art."
The applicable subheading for the "catalog of
artists/craftsmen" will be 4901.99.0060, Harmonized Tariff
Schedule of the United States (HTS), which provides for printed
art and pictorial books valued under $5 each, or 4901.99.0065,
which provides for such books valued $5 or more each. The rate
of duty, in either case, will be free.
Each book must be marked "Printed in Singapore," in a
conspicuous place, e.g., the title page.
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
Jean F. Maguire
New York Seaport