HQ 085104: Textile wall calendars

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 085104

                        October 26, 1989


CLA-2  CO:R:C:G  085104  KWM

CATEGORY:  Classification

TARIFF NO.:  4910.00.60

Mr. Alan R. Klestadt
Grunfeld, Desiderio, Lebowitz & Silverman
12 East 49th Street
New York, NY  10017

RE: Textile wall calendars


Dear Mr. Klestadt,

     Your letter of June 26, 1989, submitted to our New York
office, requesting a tariff classification ruling for the
articles referred to as textile wall calendars, has been
forwarded to this office for a ruling.

FACTS

     Two samples of printed textile wall calendars were submitted
with your request.  The calendars are rectangular in shape,
measuring 42 cm by 62 cm.  They are hemmed on all four sides.  At
the top, the hem forms a loop, through which a dowel rod may be
placed to facilitate hanging the calendar on a wall.  The
calendar is printed on one side of the fabric in a multicolor
design, bearing different motifs.  The dowel rod and a string are
included with the calendar.

ISSUE

     How is the calendar classified under the Harmonized Tariff
Schedule of the United States Annotated?

LAW AND ANALYSIS

     Classification under the Harmonized Tariff Schedule of the
United States Annotated (hereinafter "HTSUSA") is made in
accordance with the General Rules of Interpretation (hereinafter
"GRI(s)").  GRI 1 provides that classification is determined
first according to the terms of the headings of the tariff
schedule and any relative section or chapter notes, and then, if
the headings and notes do not otherwise require, in accordance
with the remaining GRIs.

     In the instant case, this office is of the opinion that the
central character of the goods is established by the calendar
printed on the textile fabric.  In accordance with GRI 1,
therefore, the proper heading for classification is subheading
4910.00.60, HTSUSA - Calendars of any kind, printed, including
calendar blocks: Other.  We have determined that the terms of
that heading  clearly identify goods of this nature. This
determination is further supported by the Explanatory Notes for
heading 4910, HTSUSA, which indicate that:

          This heading relates to calendars of any kind
     whether they are printed on paper, paperboard, woven
     fabric, or any other material, provided that the
     printing gives the article its essential character.

(Emphasis added).

     As noted, it is the calendar printed on the fabric which
provides the essential character to these goods.  The note also
states that the printing may include pictorial matter, like that
found on this merchandise. Therefore, the presence of the
pictorial motifs does not exclude this item from subheading
4910.00.60, HTSUSA, classification.

HOLDING

     The printed textile calendars are classified under
subheading 4910.00.60, HTSUSA, providing for calendars of any
type, printed on woven material, whose essential character is
that of a calendar.



                                   Sincerely,


                                   John A. Durant
                                   Director
                                   Commercial Rulings Division