R04799 R0 Ruling Active

The tariff classification of a printed calendar from Canada.

Issued September 25, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4910.00.2000

Headings: 4910

Product description

The product in question is known as a “Happily Ever Active”™ calendar. Photos and descriptive information concerning the item were submitted for our review. The article is a wall calendar, 12” x 24” in its unfolded state, said to be printed on paper by a lithographic process. You indicate that it has a front and back cover and 12 pages for each month of a specific year (January to December). For the purposes of this ruling, it is assumed that the individual pages are not over 0.51 mm in thickness. Each month has printed dates/days of the week, an illustration, a colorful border, and space to keep track of one’s “fitness activities” for each day of the month. The calendar includes a quantity of printed stickers intended to help the user maintain such records. For example, going for a walk can be recorded by placing a “walking” sticker adjacent to an applicable date.

CBP rationale

The applicable subheading for the complete “Happily Ever Active”™ calendar will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for calendars of any kind, printed on paper or paperboard in whole or in part by a lithographic process: not over 0.

Full text

NY R04799 September 25, 2006 CLA-2-49:RR:E:NC:SP:234 R04799 CATEGORY: Classification TARIFF NO.: 4910.00.2000 Ms. Lori Ann Roness Lucy Pink 26 Devon Avenue Sackville, New Brunswick Canada E4L 3W2 RE: The tariff classification of a printed calendar from Canada. Dear Ms. Roness: In your letter dated August 31, 2006, you requested a tariff classification ruling. The product in question is known as a “Happily Ever Active”™ calendar. Photos and descriptive information concerning the item were submitted for our review. The article is a wall calendar, 12” x 24” in its unfolded state, said to be printed on paper by a lithographic process. You indicate that it has a front and back cover and 12 pages for each month of a specific year (January to December). For the purposes of this ruling, it is assumed that the individual pages are not over 0.51 mm in thickness. Each month has printed dates/days of the week, an illustration, a colorful border, and space to keep track of one’s “fitness activities” for each day of the month. The calendar includes a quantity of printed stickers intended to help the user maintain such records. For example, going for a walk can be recorded by placing a “walking” sticker adjacent to an applicable date. The applicable subheading for the complete “Happily Ever Active”™ calendar will be 4910.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for calendars of any kind, 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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