The tariff classification of a printed calendar, from China

NY F88768 June 29, 2000 CLA-2-49:RR:NC:2:234 F88768 CATEGORY: Classification TARIFF NO.: 4910.00.2000 Mr. Anthony Bonatesta Vice President Meadows Wye & Co., Inc. 2506 Forest Avenue Staten Island, New York 10303 RE: The tariff classification of a printed calendar, from China Dear Mr. Bonatesta: In your letter dated June 23, 2000, on behalf of your client, Paramount Printing U.S.A., Inc., you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a paper wall calendar of the year 2000, printed in colors by what appears to be a lithographic process, on paper of more than one thickness, the thinnest of which is approximately 0.13 mm thick. It is titled, “The Art of Robert Magee”, subtitled “Painter of the Horse and Western Horsemen”, and further subtitled “The Millenium Calendar”. In open position, the calendar measures 57 cm, top to bottom, and 30.5 cm, side to side. In this position the upper half is a reproduction of a painting by Robert Magee, and the bottom half is a calendar of a month of the year 2000. Each month features a different painting. The applicable subheading for the “The Millenium Calendar” as described will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Calendars of any kind, printed: Printed on paper or paperboard in whole or in part by a lithographic process: Not over 0.51 mm in thickness. The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division