Tariff classification of promotional publication turned on whether a bound booklet was a directory, publicity material, or journal.

An imported bound annual booklet containing resort details, membership information, photographs, offers and promotional content was held not to be an alphabetically arranged directory and not sustained as publicity material. Applying the Harmonised System distinction between directories, publicity publications and journals or periodicals, the publication was treated as closer to a journal or promotional publication meant for a restricted audience and promoting the organisation's interests. Heading 4911.10 was rejected, the claim under Heading 4901.99 was also rejected, and the matter was remitted for fresh determination of the correct tariff heading under Heading 4902.90 after notice and hearing.

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Issues: Whether the imported publication titled "The World of RCI Holidays" was classifiable as a directory under Heading 4901.99, as promotional/publicity material under Heading 4911.10, or as a journal/periodical under Heading 4902.90.

Analysis: The publication was examined as a bound annual booklet containing detailed resort and membership information, photographs, offers and promotional content, rather than an alphabetically arranged directory. The exclusionary notes under the Harmonised System were taken into account, including the distinction between publicity material and journals or periodicals. Since the publication was meant for a restricted audience and promoted the interests of the organisation, it was found to be closer to a journal or promotional publication than a directory. The classification adopted by the lower authorities and the classification claimed by the appellant were both rejected, and Heading 4902.90 was found to be the more appropriate heading. The matter was therefore sent back for fresh decision after notice and hearing on that classification.

Conclusion: The classification under Heading 4911.10 was not sustained, the claim under Heading 4901.99 was rejected, and the issue was remanded for de novo consideration under Heading 4902.90.

Final Conclusion: The appeal succeeded to the extent that the existing classification was set aside and the dispute was remitted for reconsideration of the correct tariff heading.

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