CLA-2-49:OT:RR:NC:2:234
Mr. Ryan Trace Garrett
Target Corporation
7000 Target Parkway
NCD-0459
Brooklyn Park, MN 55445
RE: The tariff classification of planning calendars from China
Dear Mr. Garrett:
In your letter dated August 11, 2010, you requested a tariff classification ruling.
The ruling was requested on three planning calendars identified as Item 081-07-0095, magnetic dry erase weekly planner; Item 081-07-0343, magnetic dry erase calendar; and item 081-07-0673, magnetic dry erase monthly organization center. You submitted one photo of each item for our examination. You state in your letter that all of the planning calendars will be sold as a set.
Item 081-07-0095 is identified as a magnetic dry erase weekly planner which measures approximately 11.75” x 11.75” x 0.50”. The planning calendar is a metal framed board with a reusable, magnetic writing surface which is divided into a horizontal grid and printed with the days of the week from Monday through Sunday. The words “Week Of:” are printed above the lines labeled for the days of the week. The weekly planner includes a dry erase marker, magnet and hardware for hanging and mounting the calendar. The planner calendar is designed for the user to write entries or reminders for each day of the week.
Item 081-07-0343 is identified as a magnetic dry erase calendar which measures approximately 18” x 22” x 0.75”. The planning calendar is a black framed board with a reusable, magnetic writing surface printed with the days of the week. The word “MONTH” is printed on the line above the grid representing the days of the week. The bordered grid is sectioned by horizontal lines and vertical columns to represent a monthly calendar. The monthly planning calendar includes a magnet and hardware for hanging and mounting the calendar. The dry erase calendar is designed for the user to jot down daily notes and reminders.
Item 081-07-0673 is identified as a magnetic dry erase monthly organization center which measures approximately 16” x 20” x 0.5”. The monthly organizational center is a metal framed board which is divided into two sections. The top portion of the organizational center has a white, magnetic, dry erase surface and the bottom portion has a corkboard surface. The reusable, magnetic writing area is divided in half to incorporate a calendar grid printed with the word, “month:” above the days of the week on the left side and a blank space on the right side. The magnetic, dry erase surface is designed for the user to plan and organize daily activities and attach the included accessories. The corkboard surface area is designed to post miscellaneous items. The monthly organization center has over thirty five accessories that include: six magnets printed with “organization categories” such as school, work, bills, groceries, coupons, appts., two aluminum pen clips/key hooks, twelve “to-do” magnets printed with words such as nap, study, clean room, homework, dishes, pay bills, etc., a magnetic notepad, six color push pins, four color coded magnetic name tags, four color coded magnetic dry erase markers, an organizational guide and hardware for hanging and mounting the calendar.
We find that the components of this kit constitute "goods put up in sets for retail sale," as that term is governed by General Rule of Interpretation 3(b), HTS. The essential character of each set is imparted by the grid areas, which in turn is essentially a printed calendar.
The applicable subheading for the planning calendars will be 4910.00.6000, Harmonized Tariff Schedule of the United States (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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division