Hotel and Restaurant Directory from Canada
A printed guide listing hotels, restaurants, and services by location with reviews and contacts. It qualifies under HTS 4901.99.00.30 for directories, provided not primarily advertising.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Assess advertising vs. listing ratio; over 50% ads risks reclassification to 4911
• Use invoices specifying 'directory' format and page count
• For international editions, note multi-language printing compliance