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NY 871086


February 6, 1992

CLA-2-49:S:N1:234 871086

CATEGORY: CLASSIFICATION

TARIFF NO.: 4910.00.2000

Ms. Katherine Chapman Trebilcock
Timeposters Inc.
117 Vaughan Road
Toronto, Canada M6C 2L9

RE: The tariff classification of wall planners (calendars) from Canada.

Dear Ms. Trebilcock:

In your letter dated January 29, 1992, you requested a tariff classification ruling.

Samples of three versions of a wall planner/calendar known as a "Timeposter" (R) were submitted and will be retained for reference.

The first sample is a 43 x 61 cm sheet of paperboard (0.30 mm thick), lithographically printed on both sides with calendar- like grids representing unspecified months. One side is designated a "1-month planner," the other a "2-month planner." Although the columns are headed with the days of the week, the individual rectangles representing single days are not numbered, but provide blank space enabling the user to fill in dates and jot down reminders, activities and the like.

The second sample is the same as the first, except that the printed paperboard is permanently laminated on both sides with transparent plastic film. This article's overall thickness is 0.44 mm.

The third sample consists of a sealed plastic bag containing the laminated version of the planner/calendar together with a marking pen containing water-soluble ink. This set thus enables the user to write on the Timeposter's plastic surface, and later erase the images by wiping with a damp cloth.

The applicable subheading for all three versions of the "Timeposter" 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.

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

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