The tariff classification of calendars from Italy.

NY G87209 February 22, 2001 CLA-2-49:RR:NC:SP:234 G87209 CATEGORY: Classification TARIFF NO.: 4910.00.2000 Mr. Filippo Bovio FB Marketing 2655 Le Jeune Road, Suite 806 Coral Gables, FL 33134 RE: The tariff classification of calendars from Italy. Dear Mr. Bovio: In your letter dated February 7, 2001, you requested a tariff classification ruling. A sample of a lithographically printed calendar designed to be hung on a wall was submitted and will be retained for reference. It consists of several 12” x 22” sheets of paper that have been staple bound and folded in the center. The individual sheets (with the exception of the somewhat heavier outer covers) measure approximately 0.07 mm in thickness. When the article is hung in the open position, the upper half displays a picture while the lower half bears a calendar grid indicating the days/dates of a particular month of a specific year. The applicable subheading for the above-described calendar will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars 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. Each imported calendar must be marked with its country of origin (e.g., “Printed in Italy”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. It is not acceptable to mark only the shipping cartons with this information. You also asked about the Customs status of the “corrugated stiffener,” an 11” x 12” sheet of corrugated paperboard used as part of the packaging for each calendar. Together with any other packaging (e.g., shrink wrap, shipping cartons, etc.), the stiffeners will be regarded by Customs as ordinary disposable packing material. As such, their cost should be included in the value of the calendars declared to Customs upon entry of the merchandise. They are not to be classified separately under another tariff subheading.  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