CLA-2-45:OT:RR:E:NC:2:230
Ms. Jamie Castellanos
The Container Store
500 Freeport Pkwy
Coppell, TX 75019
RE: The tariff classification of wood framed corkboards from Portugal
Dear Ms. Castellanos:
In your letter, which was received on July 21, 2008, you requested a tariff classification ruling.
The ruling was requested on wood framed corkboards, SKU# 10047625, SKU# 10047626 and SKU# 10047627. A photograph of one corkboard, depicting a bulletin board being used to post notes, photos and the like, was submitted. The three corkboards differ only in size. SKU# 10047625 measures 18” x 24”; SKU# 10047627 measures 24” x 36” and SKU# 10047626 measures 36” x 48”. The corkboards are approximately 1.5 cm thick overall and are composed of an agglomerated cork board backed with fiberboard. The cork comprises about 75% of the board and imparts the essential character of the article.
The applicable subheading for the wood framed corkboards, SKU# 10047625, SKU# 10047626 and SKU# 10047627, will be 4504.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of agglomerated cork. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division