Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway--2nd Floor
New York, NY 10018
RE: The tariff classification of a magnetic calendar from China.
Dear Ms. Richardson:
In your letter dated September 15, 2003, you requested a tariff classification ruling.
A sample identified as a “magnetic calendar” was submitted for our examination and is being returned to you as requested. It is an 8½” x 11” sheet of paper printed with a blank calendar grid having seven columns headed by the respective days of the week. The printing, which also incorporates background designs, appears to have been produced by a lithographic process. Laminated to the back of the paper is a rubbery magnetic sheet, which will facilitate attaching the calendar to a metal surface. Laminated to the front of the paper is a clear sheet of plastic film, which is intended to provide an erasable writing surface. The overall thickness of the article is approximately 0.9 mm. A felt-tipped marking pen is packed together with the calendar, as are a few small, heart-shaped magnets printed with reminders such as “workout,” “relax” and “eat healthy.”
The above-described merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is provided by the laminated calendar, which is the main component.
Accordingly, the applicable subheading for the complete magnetic calendar set 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 0.4 cents per kilogram.
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