The tariff classification of calendar components (printed matter) and memo pads from China.

NY 873936 May 8, 1992 CLA-2-49:S:N1:234 873936 CATEGORY: Classification TARIFF NO.: 4910.00.6000; 4911.99.8000; 4820.10.2020 Mr. William J. Maloney Rode & Qualey 295 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of calendar components (printed matter) and memo pads from China. Dear Mr. Maloney: In your letter dated April 24, 1992, on behalf of Fisher & Company, Inc., you requested a tariff classification ruling. Your request concerns certain components of a "home phone center," which in complete form includes a telephone handset, LCD clock, multi-part calendar, memo pad and pen, all conveniently arranged on a recessed plastic base designed to be placed on a desk, table or counter top. This ruling will apply to those instances in which the individual components described below are imported separately. The "magnetic calendar" consists of several 2 x 7 cm strips of a semi-flexible, rubber-like material (0.8 mm thick), each of which has been vertically printed with numbers representing calendar dates (e.g., 1, 8, 15, 22, 29). These strips, which are magnetized, are designed to be positioned in a space provided on the aforementioned base. The latter incorporates permanent day- of-the-week column headings; the instant strips are to be rearranged by the user to coincide with actual months as they occur. Thus, while the set of printed magnetic strips is incomplete without that portion of the base on which it is used, we find that it possesses the essential character of a calendar. Accordingly, the applicable subheading for the "magnetic calendar" will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed calendars. The rate of duty will be 3%. The "month calendar" consists of three 4 x 7 cm sheets of stiff black plastic, each printed with the names of four different calendar months. These interchangeable pieces are meant to be inserted in a slot (located above the "magnetic calendar" on the phone center base) so that only one month's name is visible at a given time. We find that the "month calendar" pieces alone do not possess the essential character of a calendar. Accordingly, the applicable subheading for the "month calendar" will be 4911.99.8000, HTS, which provides for other (non-enumerated) printed matter. The rate of duty will be 4.9%. The "memo pad" is a 7 1/2 x 7 1/2 cm pad of blank sheets of "Post-it" self-stick removable note paper. The upper portion of the back of each sheet is coated with a pressure-sensitive adhesive, a feature which not only serves to hold the pad together, but also allows the user to write messages and conveniently attach them to any chosen surface. The applicable subheading for the "memo pad" will be 4820.10.2020, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 4%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport