CLA-2-49:RR:NC:SP:234 E83523

Mr. Mike Heffner
Masterpiece International, Ltd.
2300 Higgins Road (Suite 301)
Elk Grove, IL 60007

RE: The tariff classification of calendars, books and stationery from China.

Dear Mr. Heffner:

In your letter dated April 19, 1999, modified and resubmitted on June 16, 1999, you requested a tariff classification ruling on behalf of your client, Publications International, Ltd. (Lincolnwood, IL). Five samples were submitted and are being returned to you as requested.

The first sample, entitled “To My Daughter With Love—Caring Thoughts,” consists of a stack of 4 ½” x 5 3/8” printed paper sheets that are spiral-bound along the top edge. The pages are consecutively printed with the individual dates of the year, with page 1 reading “January 1,” page 2 “January 2,” and so forth. The specific date on each page is accompanied by a picture and a quotation, proverb or the like. The printing appears to have been done by a lithographic process.

The applicable subheading for “To My Daughter With Love—Caring Thoughts” 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.

The second sample, “Baby’s First Animal Songs,” is a book composed of five rigid paperboard leaves printed with the words of four children’s songs, each accompanied by related pictures. The right side of the back cover is extended to accommodate a permanently attached electronic sound module that plays tunes corresponding to the lyrics featured in the book. The user can select the desired tune by pressing one of the module’s four touch pads, each of which is coded (by shape and color) to match a printed symbol appearing next to a song in the book. The applicable subheading for “Baby’s First Animal Songs” will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.

The third sample, “Baby Bunny,” is a book composed of six rigid paperboard leaves printed with pictures accompanied by brief sentences and captions geared toward very young children who are just beginning to learn to read. The pages also incorporate small paper flaps that can be lifted up to reveal additional captioned pictures.

The applicable subheading for “Baby Bunny” will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be free.

The fourth sample, identified as a “stationery box,” is a 2 ¼” x 7 ¼” x 10” design-printed paperboard box (with flip-open lid) containing a memo pad and a selection of note cards, envelopes, and writing paper.

The applicable subheading for the “stationery box” will be 4817.30.0000, which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 2.1%.

The fifth sample is a 77-page printed hardbound book entitled “Angels.” It contains a selection of inspirational passages attributed to various sources.

The applicable subheading for “Angels” will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 212-637-7060.


Robert B. Swierupski
National Commodity Specialist Division