CLA-2-49:OT:RR:NC:5:130
Mr. Eric R. Rock
Rock Trade Law LLC
134 N. LaSalle St.
Chicago, IL 60602
RE: The tariff classification of magnetic calendars from China
Dear Mr. Rock:
In your letter, dated September 8, 2025, you requested a tariff classification ruling on behalf of your client,
Adams Magnetic Products Co. The ruling was requested for printed, magnetic wall calendars. Product
information and a sample were submitted for our review.
The item under consideration is item the Giant Magnetic Calendar Set. The calendar appears to be printed by
means of offset lithography on paper that is adhered to a flexible magnetic backing. The calendar consists of
a printed calendar grid measuring approximately 24” x 24”. The paper is overlaid with a plastic layer so as to
function as a dry erase surface. Included in the set are 31 printed circular magnets for numbering days of the
month, 12 rectangular magnets indicating months, five rectangular magnets indicating years, and several
additional printed circular and square magnets indicating holidays, birthdays, weather, and seasons. The
calendar measures approximately 0.54mm in thickness.
The applicable subheading for the Giant Magnetic Calendar Set 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 general 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 subheading 9903.01.22, HTSUS. At the
time of entry, you must report the applicable Chapter 99 subheading, 9903.01.22, in addition to subheading
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 China, Hong Kong, and
Macau will be subject to an additional 10 percent ad valorem rate of duty. As noted, the calendar falls within
an excepted subheading, as it constitutes “informational materials”. At the time of entry, you must report the
Chapter 99 subheading applicable to your product classification, 9903.01.31, 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.
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)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division