NY 852490

MAY 17 1990

CLA-2-49:S:N1:234 852490

Ms. Beverly Bonk
Ontario Golf Guide
1764 Oxford Street East
London, Ontario, Canada N5V 3R6

RE: The tariff classification of printed golf guide from Canada.

Dear Ms. Bonk:

In your letter dated May 6, 1990, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a large sheet of paper, folded "road-map" style, printed on both sides with information about places in Ontario at which one may play golf. It features sectional maps, with numbered references; for each reference there is printed the relevant information about the particular location: number of holes, par, rating, yardage, whether public, semi-private or private, costs, dress code, etc. There are also a samll number of printed advertisements for services of interest to golfers. The sample is entitled "Ontario Golf Guide", Second Edition, and sub-titled "Your guide to playing Ontario's Golf Courses".

The applicable subheading for the Ontario Golf Guide will be 4911.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Tourist and other literature...containing information...with respect to places... outside the customs territory of the United States. 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