Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road, Suite 400
Eden Prairie, MN 55347
RE: The tariff classification of calendars, postcards and devotional journals from China.
Dear Mr. Anderson:
In your letter dated June 3, 2002, you requested a tariff classification ruling on behalf of Zondervan Publishing Co. Four samples were submitted and are being returned to you as requested.
The “Footprints Daybreak Calendar” consists of numerous 4¾” x 6” sheets of lithographically printed paper that are spiral bound between paperboard covers. The pages are printed sequentially with the days (dates) of the year. In addition to a specific date, each page also bears a printed inspirational thought as well as a quote from the scriptures. The article, which is not designed to accommodate written notations, also incorporates a self-contained, folding paperboard stand that permits upright display on a desk.
The “Women’s Devotional Bible Calendar” is essentially the same as the above-described item, except that its pages are slightly smaller, i.e., 4” x 5”.
The applicable subheading for both of the above products 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.
“Heart to Heart” is an assortment of 52 postcards that have been spiral bound together into a paper-covered book. Each 4¼” x 6” card can be detached along perforations near the binding. The faces of the cards are printed with various whimsical scenes involving teddy bears. Each scene is accompanied by a quotation related to friendship or love. The reverse sides feature designated spaces for postage, addressee and message.
The applicable subheading for “Heart to Heart” will be 4909.00.2000, HTS, which provides for printed or illustrated postcards. The rate of duty will be 0.8%.
The “Teen Devotional Journal” is a 128-page spiral-bound book with protective plastic covers. Each page is headed with brief text, followed by ruled, blank space for written entries. The textual matter includes highlights from the Teen Devotional Bible, questions, suggestions, and scriptural quotations. Many of the textual headers prompt the user to write certain things in the space that follows, e.g., “What are three things you worry about? Write them down and write a short prayer…” or “What are some ways you can stand up for your faith at school?”
The applicable subheading for the “Teen Devotional Journal” will be 4820.10.4000, HTS, which provides for articles similar to notebooks and diaries, of paper or paperboard. 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 646-733-3037.
Robert B. Swierupski
National Commodity Specialist Division