CLA-2-49:OT:RR:NC:5:130
Mr. Steven Plackett
Vista Stationery & Print Ltd.
Exe Box
Exeter, EX28FD
United Kingdom
RE: The tariff classification of calendars from China
Dear Mr. Plackett:
In your letter, dated June 24, 2025, you requested a tariff classification ruling for five calendars. Images and
descriptions of the items were submitted for our review.
The items under consideration are calendars in five different styles, each printed on paper. The first is a wall
calendar measuring 610mm long by 305mm wide when open. There is a picture on every other page and a
month grid on the facing page. The second is a size A3 calendar measuring 420mm long by 297mm wide.
The calendar is spiral bound and has a photo and month grid on each page. The third is a calendar block
measuring 150mm long by 120mm wide, with tear-away pages for each day. The fourth is a “week to view”
calendar. It measures 305mm wide by 305mm long, is spiral bound, and each page has a week shown. The
fifth, a “Deluxe” calendar, measures 610mm long by 305mm wide when open, and has a picture on every
other page and a month grid on the facing page. All of the calendars are printed by means of offset
lithography. Each is over 0.51mm in thickness.
The applicable subheading for each of the calendars will be 4910.00.4000, Harmonized Tariff Schedule of
the United States (HTSUS), 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: Over 0.51 mm in thickness.
The rate of duty will be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. Merchandise classifiable under subheading 4910.00.4000, HTSUS, constitutes “any information or
informational materials” encompassed by 50 U.S.C. § 1702(b)(3). Accordingly, such merchandise is exempt
from additional duties under Executive Order 14195 pursuant to heading 9903.01.22, HTSUS. At the time of
entry, you must report the applicable Chapter 99 heading, 9903.01.22, in addition to subheadings
4910.00.4000, HTSUS, listed above.
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. Products from all other countries will be
subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 headings applicable to your product
classification, 9903.01.31 and 9903.01.32, in addition to subheading 4910.00.4000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4910.00.4000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in
addition to subheading 4910.00.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may
refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Regulations (19 CFR 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 Laurel Duvall at
[email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division