CLA-2-49:S:N1:234 874383

Ms. Willa C. Mays
1911 La Vista Drive
High Point, NC 27265

RE: The tariff classification of printed art books/catalogs from Singapore.

Dear Ms. Mays:

In your letter dated May 6, 1992, you requested a tariff classification ruling.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport