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NY L85911

July 22, 2005

CLA-2-49:RR:NC:SP:234 L85911


TARIFF NO.: 4910.00.2000

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a calendar with a clock, from China.

Dear Ms. Bauman:

In your letter dated June 30, 2005, you requested a tariff classification ruling on behalf of Myron Corporation (Maywood, NJ).

A sample identified as a “desk calendar with a clock” was submitted for our examination. It consists of a tent-shaped paperboard stand, approximately 3” x 9¾” x 6¼”(H), having a spiral-bound, printed paper calendar (for year 2006) attached so that its pages may be flipped over the top. The item features duplicate monthly calendar pages (one for each side of the stand) so that the current month may be viewed from both sides of the article. The pages appear to be designed for visual reference only, since they do not offer any significant space for jottings or notations. The printing on the calendar appears to have been produced by a lithographic process.

Additionally, one side of the stand incorporates a small, battery-powered quartz analog clock. This clock, which has a 1¼”-diameter dial, has been pushed into a round cutout alongside the calendar, and is visible from only one side of the stand.

For tariff classification purposes, the above-described product will be considered a “composite good” whose essential character is imparted by the calendar portion. The calendar appears to be the central element of the article, predominating in terms of surface area and visual impact. The clock is a secondary feature or enhancement.

Accordingly, the applicable subheading for the complete “desk calendar with a clock” will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars of any kind, : 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 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 646-733-3037.


Robert B. Swierupski

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