The tariff classification of a calendar from China

N319653 May 26, 2021 CLA-2-49:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 4910.00.6000; 9903.88.15 Ms. Carol Chen Bansco Enterprise Ltd. Rm 1607, Diya Tower Jindi Bldg., Zhong Shan Yi Rd. Guangzhou, China 510000 CHINA RE: The tariff classification of a calendar from China Dear Ms. Chen: In your letter, dated May 25, 2021, you requested a tariff classification ruling. Photos and product specifications were provided for our review. Item# BCLF80582L is a calendar made of medium density fiberboard (MDF) and shaped like the silhouette of a pig as seen from the side. It measures approximately 8” long x 4” high and 1.5” thick. It is designed to stand on a desk, table, or other flat surface. On the pig’s side is a shallow, framed space designed to hold wooden blocks that have silk-screen printed numbers and names of months to display the current day’s date. The blocks can be easily removed and replaced to change the date. The MDF pig and printed blocks will be packaged and sold together. The applicable subheading for the pig calendar will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Calendars of any kind, printed, including calendar blocks: Other.” The column one 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 4910.00.6000, 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, HTSUS, in addition to subheading 4910.00.6000, 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. 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