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NY E88738




October 26, 1999

CLA-2-49:RR:NC:SP:234 E88738

CATEGORY: CLASSIFICATION

TARIFF NO.: 4910.00.2000

Mr. Michael McKenna
Expeditors Tradewin, LLC
1015 Third Avenue, 12th floor
Seattle, WA 98104

RE: The tariff classification of calendars from Germany.

Dear Mr. McKenna:

In your letter dated October 12, 1999, you requested a tariff classification ruling on behalf of your client, Krupp Bilstein of America (San Diego, CA).

A sample of a lithographically printed wall calendar was submitted and will be retained for reference. It consists of twelve 17” x 17” sheets of paper, plus a paper cover and a paperboard back, spiral-bound along the top edge. The individual sheets of paper are approximately 0.11 mm in thickness. Pictures of racing cars, many of which bear advertisements for your client’s products (shock absorbers), occupy most of the space of each page. However, the lower border of each page also features a horizontal series of consecutive numbers (e.g., 1 through 31), captioned with days of the week, representing the dates of a specific month/year.

The applicable subheading for the calendars represented by the above-described sample will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars of any kind, printed, including calendar blocks: 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.

We note that the sample is not marked with its country of origin. When imported into the United States, the calendars will be required to be so marked (e.g., “Printed in Germany”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. 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,

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