CLA-2-49:S:N1:234 875693
Mr. William C. Nicoll
13534 Featherstone Drive
St. Louis, Missouri 63131
RE: The tariff classification of tourist literature (travel
guide books) and printed metal plaques (pictures) from the
United Kingdom.
Dear Mr. Nicoll:
In your letter dated June 19, 1992, you requested a tariff
classification ruling. Two samples were submitted and will be
returned as requested.
The first item is a 234-page hardbound printed book entitled
"Orion Hotels and Golf Courses Traveller's Guide." It contains
illustrated text concerning golf courses, accommodations and
tourist attractions throughout England, Scotland, Wales and
Ireland. It also includes a number of full-page advertisements.
The applicable subheading for the traveller's guide will be
4911.10.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) printed
matter...: tourist and other literature...principally with
respect to places, travel facilities or educational opportunities
outside the customs territory of the United States. The rate of
duty will be free. (This free rate will apply regardless of
whether the books are sold to retail outlets or distributed as
gifts.)
The second item is a "stainless steel plaque." It is an 8 x
12 inch sheet of stainless steel which has been printed, in
black, with a picture (in this case, a streetscape). The sample
sheet is affixed to a backing board mounted in a wooden picture
frame. You indicate that the plaques will be shipped either
finished (like the sample), unassembled, or without backings and
frames. You also mention the possibility of substituting
aluminum for the steel.
The applicable subheading for the printed pictorial plaques
(either steel or aluminum) will be 4911.91.4040, HTS, which
provides for other (than certain enumerated) printed pictures.
The rate of duty, under any of the above shipping circumstances,
will be 3.1%. There are no license requirements or other import
restrictions on printed steel or aluminum products of this kind.
In response to your other questions, we offer the following
information, which is of a general nature and pertains to all
types of merchandise imported into the United States:
Packing costs are included in dutiable values, but
international transportation and insurance charges are not.
Any "assist" must be disclosed on the commercial invoice,
and must be included in the dutiable value. The definition of
the term "assist" is set forth in section 152.102 of the Customs
Regulations, a copy of which is attached for your reference.
Sales taxes are not payable upon importation of merchandise.
However, liabilities for such taxes may ensue upon its subsequent
disposition or sale. Because these taxes are under the
jurisdiction of individual state and local authorities, we are
unable to provide information on rates, conditions, etc.
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
Attachment