CLA-2-49:S:N8:234 801959
Ms. Agnes Olson
Impact, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, Florida 33432
RE: The tariff classification of "The Lion King Homework Chart", from China.
Dear Ms Olson:
In your letter dated September 2, 1994, you requested a tariff classification ruling.
A sample was submitted, which will be retained for reference. It is a rectangular sheet of paperboard, 17" x 7 1/2", packed in a retail container with printed paperboard header, in which also will be 24 "reward stickers" of printed paper. The rectangular sheet is printed with pictures of two lion cubs, and with a grid consisting of seven columns of one-inch squares, each column headed by a day of the week. The printing appears to be by a non-lithographic process.
The purpose of the article is to "make homework fun" for a child, by recording the days on which a "good job" is done, and placing a "reward sticker" in the square of the appropriate day.
The applicable subheading for the "Lion King Homework Chart", as described, will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Calendars of any kind, printed. The rate of duty will be 3%.
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