Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a wooden perpetual calendar from China
Dear Mr. Crago-Edwards:
In your letter dated September 3, 2010, you requested a tariff classification ruling.
The ruling was requested on a “Wooden Perpetual Calendar”, Item Number A072AA08482. You submitted to this office one photo and a product detail and specification sheet for our examination. The subject merchandise is a “Wooden Perpetual Calendar” that consists of a wooden base and interchangeable wooden blocks which represent the month and date of a calendar year. The product specifications state that the item is composed of 100% wood and available in two sizes; 5” (w) x 2.5” (d) x 7.5” (h) and 5” (w) x 2.5” (d) x 6.25” (h). The photo and product details/specifications indicate that the item is available in four Christmas designs (Santa, Snowman, Noel, and Joy). The individual design styles provide the square wooden base that house the interchangeable calendar blocks to display the particular date and month of the year. The wooden cube is designed to hold three rectangular blocks printed with four months on each block and four numerical blocks printed with single digit numbers to configure the date. The blocks are arranged by the user to display a month-day calendar format as desired. Since the calendar is meant to be used perpetually, there is no reference to any specific year(s).
The product details indicate that the products are being marketed as Christmas merchandise. Due consideration has been given to the possibility that the item could be classified as a festive article in heading 9505, Harmonized Tariff Schedule of the United States, however, we find that the items, in the four Christmas design styles, do not meet the terms of heading 9505, HTSUS. We find the “Wooden Perpetual Calendar” is designed for decorative household use and serves a utilitarian purpose, in being displayed continuously as a calendar throughout the year. It is not limited to a specific festive occasion.
In your letter you have referenced NY J81772 and also suggested classification under heading 4421, Harmonized Tariff Schedule of the United States (HTSUS), as an article of wood. Heading 4910, (HTSUS), which provides for calendars of any kind, printed, including calendar blocks is the correct heading for the printed calendar.
The applicable subheading for the “Wooden Perpetual Calendar” will be 4910.00.6000, HTSUS, which provides for calendars of any kind, printed, including calendar blocks: other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Robert B. Swierupski
National Commodity Specialist Division