Ms. Judith Roth
The Judith Roth Studio Collection Inc.
3 Stone House Road
Mendham, NJ 07945
RE: The tariff classification of wall calendars from Singapore.
Dear Ms. Roth:
In your letter dated November 13, 1997, you requested a tariff classification ruling.
Samples of lithographically printed paper calendars were submitted and will be retained for reference. Each consists of seven sheets of coated paper (roughly 11" x 18") which have been staple bound and folded in the center. All of the sheets, including the heavier outer ones which serve as covers, are under 0.51 mm in thickness.
The printing is in conventional wall-calendar format, meaning that when the item is displayed in the open position, the upper half bears a picture while the lower half consists of a grid showing the days/dates of a particular month of a specific year. Each sample also features a sponsoring institution's advertisement, usually appearing in the center of the cover's inside surface, in the form of a small block of print visible through a cutout "window" in the calendar's pages.
The applicable subheading for the above-described calendars will be 4910.00.2000, 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: not over 0.51 mm in thickness. 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 212-466-5733.
Robert B. Swierupski