The tariff classification of a calendar frame from China

NY M85006 July 19, 2006 CLA-2-83:RR:NC:N1:121 M85006 CATEGORY: Classification TARIFF NO.: 8306.30.0000 Swapna Venkateswaran Williams-Sonoma, Inc. 151 Union Street Ice House One, 7th Floor San Francisco, CA 94111 RE: The tariff classification of a calendar frame from China Dear Mr. Venkateswaran: In your letter dated July 5, 2006, you requested a tariff classification ruling. The sample submitted, which will be returned to you, is described as the Silver Desk Calendar Accessory (SKU 8154189). The frame is made of silver-plated zinc alloy and measures approximately 6 inches wide by 4 inches high by ¾ inch deep. It comes with 36 monthly calendar inserts, which cover a period of three years (2007 to 2009). The inserts are made of paper and measure approximately 4-3/8 inches wide by 2-1/2 inches high. Your letter states that you believe this item should be classified as a calendar printed on paper under heading 4910, HTSUS. This office, however, disagrees. This is a composite good whose essential character is provided by the metal frame due to its value and its role in relation to the good. It has a permanent nature, which can be used long after the calendar inserts are outdated. A previous ruling, NY 897771, dated May 16, 1994, has been issued on similar merchandise. The applicable subheading for the calendar frame will be 8306.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…photograph, picture or similar frames; mirrors; and parts thereof. The rate of duty will be 2.7 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division