CLA-2-49:S:N1:234 876113
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport