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NY 807846

May 31, 1995

CLA-2-48:S:N8:234 807846


TARIFF NO.: 4823.90.6500; 4910.00.2000

Mr. Walter Fong
Fritz Companies, Inc.
P.O. Box 280367
San Francisco, CA 94128-0367

RE: The tariff classification of paper photo frames, printed calendars, and planner/calendar sets from China.

Dear Mr. Fong:

In your letters dated March 1, 1995, on behalf of Institutional Financing Services, you requested a tariff classification ruling. Three samples were submitted and are being returned as requested.

The "Victorian Garden Frame" (item #430) is a photo frame made of a fan-folded strip of stiff, double-layered paper. When unfolded, the article is found to consist of six 4" x 5" panels, each of which has an oval-shaped opening cut out of its center; a slit provided above the opening allows the user to insert a photograph for storage and/or display. The product, which is coated and design-printed, also incorporates a textile ribbon which can be tied to secure the frame in a closed position.

The applicable subheading for the #430 "Victorian Garden Frame" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be

The "Americana Memo Calendar" (item #6325) is a spiral-bound wall calendar whose paper pages (0.23 mm thick) measure about 5 3/4" x 7 1/2". An analysis by the New York Customs Laboratory indicates that the pages were printed in part by a lithographic process. The calendar pages swivel on a stiff, plastic-coated paperboard backing which provides a small amount of space for jotting down brief messages or notes.

The applicable subheading for the #6325 "Americana Memo Calendar" will be 4910.00.2000, HTS, which provides for calendars printed on paper or paperboard in whole or in part by a lithographic process. The rate of duty will be free.

The "Planner Calendar" (item #760) consists of two components packed together in a plastic bag. The first component is an inexpensive, 4" x 6 1/2" clear plastic folder which contains a staple-bound "two-year planner" (paper engagement calendar booklet), a staple-bound paper "telephone & address book," and a blank memo pad. The second component is an 8 1/2" x 11" printed calendar in the form of a pad of 12 monthly sheets bound at the top by an adhesive strip. The paper pages of this calendar are approximately 0.15 mm in thickness, and analysis by the Customs Lab indicates that they were printed mainly by a lithographic process. Although this component is very much like a wall calendar and could be used as such, it has also been hole- punched to allow it to be placed in a ring binder.

We find that the above-described components of the "Planner Calendar" constitute, for tariff purposes, "goods put up in sets for retail sale." Together, the items are evidently intended to help a student organize his or her activities. The first component (planner in plastic folder) is classifiable in subheading 4820.10.20, HTS, whereas the second (calendar pad) falls in subheading 4910.00.20, HTS. Since, in our view, neither can be said to impart the essential character of the set, General Rule of Interpretation 3(c), HTS, directs that the classification be determined with reference to the heading which occurs last in numerical order.

Accordingly, the applicable subheading for the #760 "Planner Calendar" set will be 4910.00.2000, HTS, which provides for certain lithographically printed calendars as described above. 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.


Jean F. Maguire

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