CLA-2-49:S:N1:234 867995

Mr. Eugene Mondrus
East-West Co-Op Co.
270 Seaman Ave., Suite E6
New York, N.Y. 10034

RE: The tariff classification of "stere-o-vision pocket calendars" from the USSR.

Dear Mr. Mondrus:

In your letter dated July 25, 1991, you requested a tariff classification ruling.

Three samples were submitted and will be retained for reference. Each is a 6 x 8 1/2 cm piece of paper which has been printed with a 1992 calendar on one side and with pictorial matter on the other. The pictorial side is covered by a stiff sheet of transparent plastic which is permanently affixed to the paper by means of an adhesive. The surface of the plastic is horizontally grooved, a configuration that allows the viewer to see two separate pictures, which appear to alternate in the same space when the item is held at different angles.

The overall thickness of the article is approximately 1.28 mm. Our laboratory advises that all the printing was done by a lithographic process.

The applicable subheading for the "stere-o-vision pocket calendars" will be 4910.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars printed on paper or paperboard in whole or in part by a lithographic process: over 0.51 mm in thickness. The rate of duty will be 19 cents per kilogram.

We note that the samples are not marked with the English name of their country of origin. The items will be required to be so marked (e.g., "Made in USSR") upon importation into the United States.

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