Mr. Filippo Bovio
2655 Le Jeune Road, Suite 806
Coral Gables, FL 33134
RE: The tariff classification of planners (calendar boards) from Italy.
Dear Mr. Bovio:
In your letter dated April 19, 2000, you requested a tariff classification ruling.
A sample identified as an “erasable monthly planner” was submitted and will be retained for reference. It is a 9” x 11” sheet of paperboard (about 2 mm thick) whose face has been lithographically printed with a calendar grid representing a single month. It features day-of-the-week headings, but the squares representing the individual days have been left blank, i.e., without numerical dates. There are also some small blank areas above the grid with captions designating them for “photo,” “things to do,” “important messages” and “phone numbers.” The face of the planner has been covered with a thin, clear plastic film, which provides a reusable writing surface.
A felt-tipped dry-erase marker pen and a piece of double-sided pressure-sensitive tape (presumably intended to facilitate mounting the product on a wall or other surface) have been shrink-wrapped together with the planner. For tariff purposes, the items will be considered “goods put up in sets for retail sale” whose essential character is imparted by the planner.
The applicable subheading for the complete “erasable monthly planner” set will be 4910.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars of any kind…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 1.8 cents per kilogram. (We note that while this duty rate will apply to the weight of the entire set, there will be no additional, separate duties charged on the pen or the tape.)
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 212-637-7060.
Robert B. Swierupski
National Commodity Specialist Division