Mr. Edward N. Jordan
Expeditors International of Washington, Inc.
601 North Nash Street
El Segundo, CA 90245
RE: The tariff classification of calendars from Hong Kong.
Dear Mr. Jordan:
In your letter dated August 7, 1998, on behalf of Ink Group
Pty. Ltd. Publishers (Alexandria, N.S.W., Australia), you
requested a tariff classification ruling. Four samples were
submitted and will be retained for reference.
The first item, identified as a "Naughty Joke-a-Day
Calendar," is a pad of lithographical-ly printed, 4 1/2" square
paper sheets, bound by an adhesive strip along the top edge. The
pad is mounted in a plastic stand which allows it to be displayed
on a desk at a convenient angle. The article is designed to be a
one-year calendar, with the sheets consecutively printed with
specific dates, each page representing a single day (except that
weekends are "compressed" onto one page). The sheets, which also
bear printed jokes, are intended to be torn off as the days pass.
The other three items are conventional folded wall
calendars, each consisting of several lithographically printed,
staple-bound paper sheets. Their respective titles are "Claude
Monet," "The Superior Sex" and "The Pre-Raphaelites." When
opened, the top pages of each of these articles display pictures,
while the lower pages display calendar grids for specific months.
The applicable subheading for all of the above-described
items will be 4910.00.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for calendars of any kind,
printed, including calendar blocks: 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
National Commodity Specialist