NY a86136: The tariff classification of a wooden perpetual calendar from China.

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.

                          
                            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