CLA-2-49:S:N3:234 813926

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main St., Box 625
Jackman, ME 04945

RE: The tariff classification of a printed catalog with samples, from Canada.

Dear Ms. Fountaine:

In your letter dated August 18, 1995, on behalf of your client, Premoule Inc. (Ste. Foy, PQ, Canada), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a looseleaf ring binder containing about 70 printed paper pages constituting a catalog of your client's products, which include thermoplastic cabinet doors, counter tops and the like. The pages are printed with color photos, descriptions, model number listings, diagrams, etc.

Also mounted in the binder, following the printed pages, are 21 sample sheets of plastic laminate, which represent a variety of actual colors and surface textures available on the products.

The applicable subheading for the binder-style catalog with samples will be 4911.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed catalogs, price lists or trade notices, relating to offers...to sell or rent products of a foreign country. 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport