CLA-2-49:OT:RR:NC:N5:130
Mr. Jeongeun Kim
Cusan Customs Service Incorporation
#309, 35, Magokjungang 2-ro, Gangseo-gu
Seoul, 07806
Republic of South Korea
RE: The classification of calendars from South Korea
Dear Mr. Kim:
In your letter, dated May 23, 2025, you requested a binding classification ruling on behalf of your client, Tara
TPS. The ruling request was for calendars and components of calendars. The request was returned to you for
additional information, which was received by this office on June 10, 2025. Product information and photos
were submitted for our review.
The ruling request includes three items. The first item is a complete, folded paper calendar with printed
calendar pages and photographic images. You indicate that the calendar is printed by a digital color printing
process. The other two items are identified as components of calendars. The photos you have submitted for
the second two items are illegible. As we are unable to identify the products you intend to import, we will
only classify the complete calendar in this ruling.
The applicable subheading for the complete calendar 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.
Please note that “calendar blocks” are specifically defined in the Explanatory Notes to the Harmonized
System as
Consist(ing) of a number of slips of paper each printed with particulars of a separate day of the year
and assembled in chronological order in the form of a block from which the separate slips are
removed daily. These blocks are generally used for mounting on a base of paperboard, or for annual
replacement in calendars with bases of a more permanent nature.
Your items do not appear to be calendar blocks based on this definition. If the components are printed sheets
for assembly into complete calendars, please indicate this in a new submission with clear photographs of the
products.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty, unless a duty exemption applies. Your
goods are subject to such an exemption as they are informational materials. At the time of entry, you must
report the Chapter 99 subheading applicable to your product classification, i.e. 9903.01.31, in addition to
subheading 4910.00.6000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Laurel Duvall at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division