CLA-2 C0:R:C:G 084252 jlj 839017
TARIFF: N0.: 4910.00.20; 4910.00.40; 4910.00.60
Mr. Michael Di Palo
W. R. Filbin & Co., Inc.
1010 Niagara Street
Buffalo, New York 14213
RE: Tariff classificaton of a wall calendar and a marker
Dear Mr. Di Palo:
You requested a tariff classification for a packaged wall
calendar and a marker imported from Canada on behalf of your
client, Off the Wall of Ontario, Canada. You submitted a sample
along with your request. You also inquired about country of
origin marking requirements and eligibility under the United
States-Canada Free Trade Agreement (CFTA).
FACTS:
The product consists of two items put up for retail sale in
a plastic bag, the top of which is stapled shut with a printed
hanger card. The main component, the "Off the Wall 4 month
Perpetual Planner," is a 66 centimeter by 87 centimeter piece of
paper printed on one side with multicolored grids representing
four months. Although the columns are headed with days of the
week, the months are not specified, and the individual rectangles
representing single days are not numbered. This printed sheet is
laminated on both sides with transparent plastic film. The
calendar is designed to be mounted on a wall. The user fills in
dates and jots down activities, reminders and other data on the
calendar.
The other component supplied in the packaging, a marking pen
containing water soluble ink, is to be used for writing on the
calendar, allowing the creation of writing which may later be
erased from the plastic surface of the calendar by wiping off
with a damp cloth.
The plastic packaging, the hanger card and the wall calendar
are made in Canada. The marker is made in West Germany.
-2-
ISSUE:
What is the tariff classification of the packaged wall
calendar and marker?
LAW AND ANALYSIS:
The submitted sample is a set put up for retail sale under
General Rule of Interpretation (GRI) 3(b), HTSUSA. It must be
classified according to its essential character, which is
imparted by the wall calendar. The imported set, as represented
by the packaged sample, is therefore classified under the
provision for calendars of any kind, printed, including calendar
blocks: printed on paper or paperboard in whole or in part by a
lithographic process, in subheading 4910.00.20, HTSUSA, if not
over 0.51 millimeters in thickness, or in subheading 4910.00.40,
HTSUSA, if over 0.51 millimeters in thickness. If the calendar
is printed by a process other than lithography, it is classified
in subheading 4910.00.60, HTSUSA. Subheading 4910.00.20, HTSUSA,
is duty-free. Subheading 4910.00.40, HTSUSA, is dutiable at the
rate of 4.4 cents per kilogram. Subheading 4910.00.60, HTSUSA,
is dutiable at the rate of 3 percent ad valorem. Merchandise
originating in Canada and classified in subheading 4910.00.40,
HTSUSA, is eligible for a 3.5 cents per kilogram duty rate under
the CFTA if all applicable regulations are met. Merchandise
originating in Canada and classified in subheading 4910.00.60,
HTSUSA, is eligible for a 2.4 percent ad valorem duty rate under
the CFTA if all applicable regulations are met.
With regard to country of origin marking requirements, if
this product is imported packaged in the plastic wrapping and is
sold only in this form, the hanger card should be marked to
indicate the origin of both components (i.e., calendar made in
Canada, marking pen made in West Germany). If the components are
imported separately or are sold separately, both the calendar and
the marking pen must be individually marked with their country of
origin.
With regard to this product's eligibility under the CFTA,
General Note 3(c)(vii)(C)(1), HTSUSA, specifically says that
goods shall not be considered to originate in the territory of
Canada merely by virtue of having undergone a simple packaging
operation. See Section 202(a)(2)(A) of the United States-Canada
Free-Trade Agreement Implementation Act of 1988, Public Law 100-
449, 102 Stat. 1851 (1988), which is the statutory basis for the
cited General Note. This means that the West German marking pen
would preclude eligibility under the CFTA. If a Canadian pen was
substituted, the whole set would be eligible for the lower duty
rates under the CFTA.
-3-
HOLDING:
The packaged wall calendar and marking pen are a set. The
set is classified in subheading 4910.00.20, HTSUSA, in subheading
4910.00.40, HTSUSA, or in subheading 4910.00.60, HTSUSA,
depending upon the method of printing used and the thickness of
the paper. In view of the fact that the West German marking pen
is included in the instant merchandise, it is not eligible for
the reduced duty rates under the CFTA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y.Seaport (NIS-234)
1 cc: John Valentine
tjlib/peh