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
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
Jean F. Maguire
New York Seaport