HQ 084252: Tariff classificaton of a wall calendar and a marker

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084252

                                    July 28, 1989

          CLA-2 C0:R:C:G 084252 jlj 839017

          CATEGORY: Classification

          TARIFF: N0.: 4910.00.20; 4910.00.40; 4910.00.60

          Mr. Michael Di Palo
          W. R. Filbin & Co., Inc.
          1010 Niagara Street
          Buffalo, New York  14213

          RE:  Tariff classificaton of a wall calendar and a marker

          Dear Mr. Di Palo:

               You requested a tariff classification for a packaged wall
          calendar and a marker imported from Canada on behalf of your
          client, Off the Wall of Ontario, Canada.  You submitted a sample
          along with your request.  You also inquired about country of
          origin marking requirements and eligibility under the United
          States-Canada Free Trade Agreement (CFTA).

          FACTS:

               The product consists of two items put up for retail sale in
          a plastic bag, the top of which is stapled shut with a printed
          hanger card.  The main component, the "Off the Wall 4 month
          Perpetual Planner," is a 66 centimeter by 87 centimeter piece of
          paper printed on one side with multicolored grids representing
          four months.  Although the columns are headed with days of the
          week, the months are not specified, and the individual rectangles
          representing single days are not numbered.  This printed sheet is
          laminated on both sides with transparent plastic film. The
          calendar is designed to be mounted on a wall. The user fills in
          dates and jots down activities, reminders and other data on the
          calendar.

               The other component supplied in the packaging, a marking pen
          containing water soluble ink, is to be used for writing on the
          calendar, allowing the creation of writing which may later be
          erased from the plastic surface of the calendar by wiping off
          with a damp cloth.

               The plastic packaging, the hanger card and the wall calendar
          are made in Canada.  The marker is made in West Germany.















                                         -2-


          ISSUE:

               What is the tariff classification of the packaged wall
          calendar and marker?

          LAW AND ANALYSIS:

               The submitted sample is a set put up for retail sale under
          General Rule of Interpretation (GRI) 3(b), HTSUSA.  It must be
          classified according to its essential character, which is
          imparted by the wall calendar.  The imported set, as represented
          by the packaged sample, is therefore classified under the
          provision for calendars of any kind, printed, including calendar
          blocks: printed on paper or paperboard in whole or in part by a
          lithographic process, in subheading 4910.00.20, HTSUSA, if not
          over 0.51 millimeters in thickness, or in subheading 4910.00.40,
          HTSUSA, if over 0.51 millimeters in thickness.  If the calendar
          is printed by a process other than lithography, it is classified
          in subheading 4910.00.60, HTSUSA.  Subheading 4910.00.20, HTSUSA,
          is duty-free.  Subheading 4910.00.40, HTSUSA, is dutiable at the
          rate of 4.4 cents per kilogram.  Subheading 4910.00.60, HTSUSA,
          is dutiable at the rate of 3 percent ad valorem.  Merchandise
          originating in Canada and classified in subheading 4910.00.40,
          HTSUSA, is eligible for a 3.5 cents per kilogram duty rate under
          the CFTA if all applicable regulations are met.  Merchandise
          originating in Canada and classified in subheading 4910.00.60,
          HTSUSA, is eligible for a 2.4 percent ad valorem duty rate under
          the CFTA if all applicable regulations are met.

               With regard to country of origin marking requirements, if
          this product is imported packaged in the plastic wrapping and is
          sold only in this form, the hanger card should be marked to
          indicate the origin of both components (i.e., calendar made in
          Canada, marking pen made in West Germany).  If the components are
          imported separately or are sold separately, both the calendar and
          the marking pen must be individually marked with their country of
          origin.

               With regard to this product's eligibility under the CFTA,
          General Note 3(c)(vii)(C)(1), HTSUSA, specifically says that
          goods shall not be considered to originate in the territory of
          Canada merely by virtue of having undergone a simple packaging
          operation.  See Section 202(a)(2)(A) of the United States-Canada
          Free-Trade Agreement Implementation Act of 1988, Public Law 100-
          449, 102 Stat. 1851 (1988), which is the statutory basis for the
          cited General Note. This means that the West German marking pen
          would preclude eligibility under the CFTA.  If a Canadian pen was
          substituted, the whole set would be eligible for the lower duty
          rates under the CFTA.












                                         -3-
          HOLDING:

               The packaged wall calendar and marking pen are a set.  The
          set is classified in subheading 4910.00.20, HTSUSA, in subheading
          4910.00.40, HTSUSA, or in subheading 4910.00.60, HTSUSA,
          depending upon the method of printing used and the thickness of
          the paper.  In view of the fact that the West German marking pen
          is included in the instant merchandise, it is not eligible for
          the reduced duty rates under the CFTA.

                                       Sincerely,




                                       John Durant, Director
                                       Commercial Rulings Division














































          6 cc: A.D., N.Y.Seaport (NIS-234)
          1 cc: John Valentine
          tjlib/peh