CLA-2-48:S:N8:234 807846
Mr. Walter Fong
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128-0367
RE: The tariff classification of paper photo frames, printed
calendars, and planner/calendar sets from China.
Dear Mr. Fong:
In your letters dated March 1, 1995, on behalf of
Institutional Financing Services, you requested a tariff
classification ruling. Three samples were submitted and are
being returned as requested.
The "Victorian Garden Frame" (item #430) is a photo frame
made of a fan-folded strip of stiff, double-layered paper. When
unfolded, the article is found to consist of six 4" x 5" panels,
each of which has an oval-shaped opening cut out of its center; a
slit provided above the opening allows the user to insert a
photograph for storage and/or display. The product, which is
coated and design-printed, also incorporates a textile ribbon
which can be tied to secure the frame in a closed position.
The applicable subheading for the #430 "Victorian Garden
Frame" will be 4823.90.6500, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (non-enumerated)
articles of coated paper or paperboard. The rate of duty will be
5%.
The "Americana Memo Calendar" (item #6325) is a spiral-bound
wall calendar whose paper pages (0.23 mm thick) measure about 5
3/4" x 7 1/2". An analysis by the New York Customs Laboratory
indicates that the pages were printed in part by a lithographic
process. The calendar pages swivel on a stiff, plastic-coated
paperboard backing which provides a small amount of space for
jotting down brief messages or notes.
The applicable subheading for the #6325 "Americana Memo
Calendar" will be 4910.00.2000, HTS, which provides for calendars
printed on paper or paperboard in whole or in part by a
lithographic process. The rate of duty will be free.
The "Planner Calendar" (item #760) consists of two
components packed together in a plastic bag. The first component
is an inexpensive, 4" x 6 1/2" clear plastic folder which
contains a staple-bound "two-year planner" (paper engagement
calendar booklet), a staple-bound paper "telephone & address
book," and a blank memo pad. The second component is an 8 1/2" x
11" printed calendar in the form of a pad of 12 monthly sheets
bound at the top by an adhesive strip. The paper pages of this
calendar are approximately 0.15 mm in thickness, and analysis by
the Customs Lab indicates that they were printed mainly by a
lithographic process. Although this component is very much like
a wall calendar and could be used as such, it has also been hole-
punched to allow it to be placed in a ring binder.
We find that the above-described components of the "Planner
Calendar" constitute, for tariff purposes, "goods put up in sets
for retail sale." Together, the items are evidently intended to
help a student organize his or her activities. The first
component (planner in plastic folder) is classifiable in
subheading 4820.10.20, HTS, whereas the second (calendar pad)
falls in subheading 4910.00.20, HTS. Since, in our view, neither
can be said to impart the essential character of the set, General
Rule of Interpretation 3(c), HTS, directs that the classification
be determined with reference to the heading which occurs last in
numerical order.
Accordingly, the applicable subheading for the #760 "Planner
Calendar" set will be 4910.00.2000, HTS, which provides for
certain lithographically printed calendars as described above.
The rate of duty will be free.
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