Mr. John Bolvansky
Mygrett Assoc. Ltd.
2599 Lepp Avenue
Niagara Falls, Ontario L2J 2B9
RE: The tariff classification of coupon books from Canada.
Dear Mr. Bolvansky:
In your letter dated December 16, 1992, you requested a
tariff classification ruling.
A sample was submitted and will be retained for reference.
It is a 13-page printed paper booklet known as "Niagara's
Official Super Saver Coupon Book." It is staple bound and
measures 5 1/2 x 8 3/8 inches. Each perforated page is printed
with four detachable discount coupons to be used at particular
tourist attractions and retailers in the Niagara Falls area. The
front of each coupon features promotional information about the
participating establishment, together with the terms of the
discount offered (e.g., $1.00 off, 20% off, etc.). The reverse
side is printed with the applicable name, address and telephone
number, together with a small map which pinpoints the specific
Although the submitted sample contains coupons for Canadian
advertisers only, you indicate that the "United States version"
will consist of 16 or 20 pages of a similar nature. The booklets
will be shipped to Niagara Falls, New York and subsequently
distributed to hotels/motels, bed & breakfasts and information
centers between Buffalo, Niagara Falls and Lewiston, N.Y., for
use by tourists.
The applicable subheading for the above-described coupon
books will be 4911.10.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (than certain
enumerated) printed trade advertising material, commercial
catalogs and the like. 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
Jean F. Maguire
New York Seaport