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
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
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
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