CLA-2-49:S:N8:234 806648

Mr. Anthony Bonatesta Jr.
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, N.Y. 10303

RE: The tariff classification of printed calendars from Singapore or China.

Dear Mr. Bonatesta:

In your letter dated December 8, 1994, with follow-up submission of February 3, 1995, you requested a tariff classification ruling on behalf of your client, Smallwood and Stewart, Inc. A mock-up sample of the item in question, identified as a "Concertina Calendar," was submitted and is being returned to you. It is a 4" x 27" strip of paperboard which has been folded "accordion-style" into an article approximately 4" square. When unfolded, it is found to consist of seven double-faced panels, each side of which (with the exception of the front and back "covers"), is printed with a calendar corresponding to a particular month of the year 1994. A picture also appears adjacent to each month's calendar.

Your client indicates that the article will be produced using 16 point card stock, coated on both sides, and that this card will measure approximately 0.5 mm in thickness. (The overall thickness of the complete folded calendar will be about 3 mm.) The printing will be sheet-fed offset, 4 x 4 colors. The finished item will be packaged in a clear acetate envelope, hole- punched for hanging.

The tariff classification of the "Concertina Calendar" will depend on the thickness of the printed paperboard, i.e., the thickness of the individual panels or leaves. If said thickness is not over 0.51 mm, the applicable subheading will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars of any kind, printed on paper or paperboard in whole or in part by a lithographic process: not over 0.51 mm in thickness. The rate of duty will be free. Alternatively, if said thickness is over 0.51 mm, the applicable subheading will be 4910.00.4000, HTS, which provides for the same type of calendars, but over 0.51 mm in thickness. The rate of duty will be 4 cents per kilogram.

Please note that when imported into the United States, the merchandise will be required to be marked with its country of origin, legibly and in a conspicuous place.

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.


Jean F. Maguire
Area Director
New York Seaport