William L. Crain
The Bradford Group
9333 N. Milwaukee Avenue
Niles, IL 60714
RE: The tariff classification of a perpetual calendar from China
Dear Mr. Crain:
In your letter dated September 16, 2019, you requested a tariff classification ruling. Images were submitted in lieu of a sample.
The item under consideration is described as a perpetual calendar made of polyresin. The calendar includes a rack, number blocks, and figurines for the specific motif they represent. All of the figurines have a month printed on them.
You request classification of the item in subheading 4910.00.6000, Harmonized Tariff Schedule of the United States, (HTSUS). We agree, the applicable subheading for this item 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4910.00.6000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 4910.00.6000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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, please contact National Import Specialist Charlene Miller at [email protected].
Steven A. Mack
National Commodity Specialist Division