876855 87 Ruling Active

The tariff classification of "Wallscroll Calendars" (printed wall hangings, of paper) from Taiwan.

Issued August 14, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4910.00.2000

Headings: 4910

Product description

It is a printed, scroll-like wall hanging, approximately 32 x 81 cm in size, made of numerous horizontal slats held together with threads so as to create the appearance of a continuous surface. The individual slats, which are about 4 mm wide and 0.38 mm thick, are made of folded paper strips. The wall hanging is lithographically printed, on one side, with a 1993 calendar accompanied by a decorative picture. Two horizontal wooden dowels are attached as top and bottom end pieces, the upper one having a ribbon threaded through it to facilitate hanging the article on a wall.

Full text

NY 876855 August 14, 1992 CLA-2-49:S:N1:234 876855 CATEGORY: Classification TARIFF NO.: 4910.00.2000 Mr. Steve DeCastro All-Ways Forwarding Int'l. Inc. Hemisphere Center U.S. Route 1-9 South Newark, N.J. 07114 RE: The tariff classification of "Wallscroll Calendars" (printed wall hangings, of paper) from Taiwan. Dear Mr. DeCastro: In your letter dated July 28, 1992, on behalf of Yung Kee Trading Inc., you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a printed, scroll-like wall hanging, approximately 32 x 81 cm in size, made of numerous horizontal slats held together with threads so as to create the appearance of a continuous surface. The individual slats, which are about 4 mm wide and 0.38 mm thick, are made of folded paper strips. The wall hanging is lithographically printed, on one side, with a 1993 calendar accompanied by a decorative picture. Two horizontal wooden dowels are attached as top and bottom end pieces, the upper one having a ribbon threaded through it to facilitate hanging the article on a wall. The applicable subheading for the "Wallscroll Calendar" will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for calendars, 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →