CLA-2-49:S:N8:234 881459

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 location.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport