A86136 A8 Ruling Active

The tariff classification of a wooden perpetual calendar from China.

Issued August 15, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4910.00.6000

Headings: 4910

Product description

It is a plaque-like wooden article measuring 19 inches long by 8 5/8 inches wide. Designed to be mounted on a wall, it consists of a painted, tombstone-shaped board with five horizontal wooden brackets affixed to its face. Accompanying the bracketed board are a number of small, flat wooden squares, each of which is printed with a number representing a day of the month. With reference to day-of-the-week abbreviations printed on the upper portion of the board, the numbered squares are to be placed in the brackets and arranged in calendar-month format for display. Each month, they can be rearranged to the proper current configuration. Flat, interchangeable wooden rectangles printed with the names of the twelve months of the year are also included; the appropriate one can be mounted for temporary display at the top of the board using pegs provided. Since the calendar is meant to be used perpetually, there are no references to any specific year(s).

Full text

NY A86136 August 15, 1996 CLA-2-49:RR:NC:GI:234 A86136 CATEGORY: Classification TARIFF NO.: 4910.00.6000 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden perpetual calendar from China. Dear Mr. Rosbach: In your letter dated August 2, 1996, you requested a tariff classification ruling. A sample identified as a "Wood Country Calendar" (Item #960531) was submitted and is being retained for reference. It is a plaque-like wooden article measuring 19 inches long by 8 5/8 inches wide. Designed to be mounted on a wall, it consists of a painted, tombstone-shaped board with five horizontal wooden brackets affixed to its face. Accompanying the bracketed board are a number of small, flat wooden squares, each of which is printed with a number representing a day of the month. With reference to day-of-the-week abbreviations printed on the upper portion of the board, the numbered squares are to be placed in the brackets and arranged in calendar-month format for display. Each month, they can be rearranged to the proper current configuration. Flat, interchangeable wooden rectangles printed with the names of the twelve months of the year are also included; the appropriate one can be mounted for temporary display at the top of the board using pegs provided. Since the calendar is meant to be used perpetually, there are no references to any specific year(s). The applicable subheading for the "Wood Country Calendar" will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) calendars of any kind, printed, including calendar blocks. The rate of duty will be 2.4%. 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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