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
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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