CLA-2-49:OT:RR:NC:N4:434
Paul Neale
Perpetual Editions Ltd.
28 Canning Cross
London, SE5 8BH
United Kingdom
RE: The tariff classification, marking, and country of origin of calendars from China
Dear Mr. Neale:
This ruling is being issued in response to your letter dated July 7, 2024, requesting a tariff classification, marking, and country of origin determination for a perpetual calendar. Pictures, product descriptions, and manufacturing details were provided for our review in lieu of samples.
The item under consideration is the Perpetual Postcard Calendar, to be sold in museum gift stores. The calendar consists of 24 printed postcard-sized cards and a frame in which to display them. It can be wall-mounted or free standing. The cards, measuring 148 mm x 105 mm, are printed on one side with either a month or a number. On the opposite side is a printed reproduction of an artwork. The frame, measuring 372 mm x 432 mm, is made of molded plant fiber pulp and has seven pockets that are sized to hold the cards. The user inserts the appropriate month and number cards to display that day's date. The remaining slots can display the artwork cards per the user's choosing. We note that the postcards are not designed to be used as actual mailed postcards. You state that the printing is offset lithography. There are several versions of the calendar, each associated with a different museum, which have different postcard designs to correspond with the artworks from that particular museum.
The applicable subheading for the Perpetual Postcard Calendar will be 4910.00.2000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Calendars of any kind, printed, including calendar blocks: 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.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4910.00.2000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4910.00.2000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You also request a country of origin determination for the purposes of marking and duty. In your request, you describe a scenario wherein the raw materials are produced in China, and the manufacturing, including molding the frame and printing and die-cutting the cards, also takes place in China. Therefore, the country of origin for the calendars will be China.
You further request a marking ruling and provide an example of proposed country of origin marking on the calendar retail packaging. Section 304 of the Tariff Act of 1930 (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
You propose marking the calendars with Made in China printed on the side of the retail box in 9 pt Helvetica font. No other foreign or domestic locale or address is apparent on the packaging as shown in the photos that might confuse a consumer as to its country of manufacture. We agree that the proposed Made in China marking would satisfy the requirements of 19 U.S.C. 1304 that the wording be conspicuous, legible, indelible, and permanent.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division