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%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 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