CLA-2-96:RR:NC:2:224 K84065

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a message board from China

Dear Ms. Aldinger:

In your letter dated March 8, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a “Wall Plaque Wooden Chalk Board 12 Inch”. The designated item number for the board is 935815. The board is about 12 inches high and 10 inches wide. The intended use of the item is to post messages. The sample will be returned, as requested by your office.

The applicable subheading for the “Wall Plaque Wooden Chalk Board 12 Inch”, item # 935815, will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5 %, ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division