Ms. Helen I. Sugar
The Buffalo Customhouse Brokerage Co., Inc.
1245 Niagara Street
Buffalo, New York 14213
RE: The tariff classification of a printed wall calendar with plastic holder (organizer/message center) and pen, from Canada.
Dear Ms. Sugar:
In your letter dated November 8, 1995, on behalf of Matewick Corp. (Concord, Ontario, Canada), you requested a tariff classification ruling.
A sample identified as a "Calendar Mate" was submitted and will be retained for reference. It is a "family organizer" or "message center" consisting of a 10" x 11" frame-like plastic rack which holds several calendar sheets, an event planner sheet, a message sheet and a marking pen containing water-soluble ink. The calendar sheets, made of printed paper laminated on both sides with clear plastic film, are essentially calendar grids for specific months of the year but also feature small sections for the entry of brief notes. The sheets are approximately 0.26 mm in thickness and appear to have been printed by a lithographic process. The message sheet and event planner sheet (also made of plastic-covered paper) allow for more extensive notes and activity listings, respectively. Jottings on any of the sheets may be easily wiped off.
The plastic frame/holder is intended to be mounted on the wall with screws or by means of adhesive-backed "Velcro" (R) tape (included). The printed, laminated sheets can all be stored in the frame simultaneously, with the desired one placed in the front for current display. In addition, the bottom edge of the frame incorporates a "paper gripper" feature which facilitates the display of flyers, appointment cards, coupons, etc.
The applicable subheading for the "Calendar Mate," when imported complete as "goods put up in sets for retail sale," will be 4910.00.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be free.
You have indicated, however, that on occasion there may be shipments of calendar sheets or of plastic frames, unaccompanied by other components.
The applicable subheading for the calendar sheets, when imported separately, will be 4910.00.2000, HTSUSA, as described above.
The applicable subheading for the frames, when imported separately, will be 3925.90.0000, HTSUSA, which provides for builders' ware of plastics, not elsewhere specified or included, other. The general rate of duty will be 5.3%.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.
Roger J. Silvestri