Textile wall calendars

HQ 085104 October 26, 1989 CLA-2 CO:R:C:G 085104 KWM CATEGORY: Classification TARIFF NO.: 4910.00.60 Mr. Alan R. Klestadt Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street New York, NY 10017 RE: Textile wall calendars Dear Mr. Klestadt, Your letter of June 26, 1989, submitted to our New York office, requesting a tariff classification ruling for the articles referred to as textile wall calendars, has been forwarded to this office for a ruling. FACTS Two samples of printed textile wall calendars were submitted with your request. The calendars are rectangular in shape, measuring 42 cm by 62 cm. They are hemmed on all four sides. At the top, the hem forms a loop, through which a dowel rod may be placed to facilitate hanging the calendar on a wall. The calendar is printed on one side of the fabric in a multicolor design, bearing different motifs. The dowel rod and a string are included with the calendar. ISSUE How is the calendar classified under the Harmonized Tariff Schedule of the United States Annotated? LAW AND ANALYSIS Classification under the Harmonized Tariff Schedule of the United States Annotated (hereinafter "HTSUSA") is made in accordance with the General Rules of Interpretation (hereinafter "GRI(s)"). GRI 1 provides that classification is determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes, and then, if the headings and notes do not otherwise require, in accordance with the remaining GRIs. In the instant case, this office is of the opinion that the central character of the goods is established by the calendar printed on the textile fabric. In accordance with GRI 1, therefore, the proper heading for classification is subheading 4910.00.60, HTSUSA - Calendars of any kind, printed, including calendar blocks: Other. We have determined that the terms of that heading clearly identify goods of this nature. This determination is further supported by the Explanatory Notes for heading 4910, HTSUSA, which indicate that: This heading relates to calendars of any kind whether they are printed on paper, paperboard, woven fabric, or any other material, provided that the printing gives the article its essential character. (Emphasis added). As noted, it is the calendar printed on the fabric which provides the essential character to these goods. The note also states that the printing may include pictorial matter, like that found on this merchandise. Therefore, the presence of the pictorial motifs does not exclude this item from subheading 4910.00.60, HTSUSA, classification. HOLDING The printed textile calendars are classified under subheading 4910.00.60, HTSUSA, providing for calendars of any type, printed on woven material, whose essential character is that of a calendar. Sincerely, John A. Durant Director Commercial Rulings Division