CLA-2-48:S:N8:234 808610

Mr. Walter Fong
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128-0367

RE: The tariff classification of coupon storage books (albums), paper note pads, and printed calendars, from China or Hong Kong.

Dear Mr. Fong:

In your letter dated March 24, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. Four samples were submitted and are being returned as requested.

The "coupon book" (item #427) is designed to provide the user with a place to store and organize discount coupons for groceries. It is a 4" x 7" spiral-bound, paper-covered booklet containing six stiff paper leaves, each of which incorporates (on each side) a pocket captioned with a category such as "canned goods," "frozen foods," etc.

The applicable subheading for the #427 coupon book will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 3.6%.

The "puppy note pad" (item #324) consists of a 4" x 4" paper note pad which has been glued onto a larger (5" x 8") backing made of stiff paper- board. The face of the backing, above the note pad, is printed with a picture of puppies in a basket; two magnets are affixed to the reverse side, enabling the article to be placed on a refrigerator or other metal surface.

The applicable subheading for the #324 "puppy note pad" will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.6%.

The "student calendar pad" (item #527) 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 item 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.

The "FYI Calendar" (item #385) is a staple-bound, lithographically printed wall calendar measuring 11" x 17" in its open position. The lower half of each "opening" consists of a printed calendar grid for a specific month of 1995, while the upper half is a reproduction of a scenic color photograph, captioned with an inspirational saying. The pages of this article are of paper approximately 0.10 mm in thickness.

The applicable subheading for the #527 "student calendar pad" and the #385 "FYI 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: not over 0.51 mm in thickness. 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.


Jean F. Maguire
Area Director
New York Seaport