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NY 876113

July 10, 1992

CLA-2-49:S:N1:234 876113


TARIFF NO.: 4910.00.2000; 4910.00.6000

Mr. Alan Shapiro
Permafiber Corporation
109 West 26th Street
New York, N.Y. 10001

RE: The tariff classification of "calendar cubes" from Hong Kong, China or Taiwan.

Dear Mr. Shapiro:

In your letters dated June 15 and July 6, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a pad of printed paper sheets, bound by an adhesive strip along the top edge, measuring about 3 1/2 x 10 1/2 x 11 cm. The back of the pad is affixed to an L-shaped piece of hard plastic which incorporates a hinged stand, thus allowing the item to be displayed on a desk at a convenient angle. The article is designed to be a one-year calendar, with the sheets consecutively printed with specific dates, each page representing a single day. The individual sheets, which are about 0.10 mm in thickness, are also printed with a small amount of text designed to enlighten the user on some topic each day. The pages have virtually no space for written notations and are evidently intended to be torn off daily.

The applicable subheading for the above-described "calendar cube," if printed in whole or in part by a lithographic process, will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars printed by such process on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be free. If the item is printed by some other method, the applicable subheading will be 4910.00.6000, HTS, which provides for other (non-enumerated) printed calendars. The rate of duty will be 3%.

We note that a prototype of the actual item to be imported is not yet available, and that the submitted sample is an American-made, copyright-protected product with a design and logo that are registered trademarks of a company other than your own. You state that you are merely seeking a ruling on this "type" of item (i.e., a printed calendar mounted on an L-shaped piece of plastic), and that you are "not looking to duplicate this item exactly as is," but to create your "own text entirely." We nevertheless caution that merchandise imported in violation of trademarks or copyrights will be subject to seizure and/or penalty action. We also remind you that the goods will be required to be marked, legibly and in a conspicuous place, with their country of origin.

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.


Jean F. Maguire

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