Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a quick reference guide from Germany
Dear Mr. Resetar:
In your letter dated February 22, 2010, you requested a tariff classification ruling.
The ruling was requested on a Quick Reference Guide. Two photos were submitted for our review. The reference guide is a lithographically printed, one sheet document which provides bullet-point explanations of the most commonly used functions of a Porsche automobile. You state in your letter that the reference guide is printed double-sided on one, folded sheet of laminated, heavyweight paper using a lithographic process. In its folded state, the reference guide is 8 ¼” x 5 ¾”. Unfolded, the sheet opens up to a 10 page (including cover) reference guide which forms the shape of a cross and measures 24 ¾” x 17 ¼”.
The applicable subheading for the Quick Reference Guide will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: In single sheets, whether or not folded; Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at (646) 733-3037.
Robert B. Swierupski
National Commodity Specialist Division