Analysis
Heading 4910 of the Harmonized Tariff Schedule covers calendars of any kind, printed, including calendar blocks. It has 3 tariff lines.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 4910.00.20 for not over 0.51 mm in thickness (duty-free), 4910.00.40 for over 0.51 mm in thickness (duty-free) and 4910.00.60 for calendars of any kind, printed, including calendar blocks… (duty-free).
By Census's concordance, most of its statistical lines are made by Commercial Printing (except Screen and Books) (323111). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 49.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4910.00.20 | Not over 0.51 mm in thickness | Free |
| 4910.00.40 | Over 0.51 mm in thickness | Free |
| 4910.00.60 | Calendars of any kind, printed, including calendar blocks: other | Free |