CLA-2-45:OT:RR:NC:2:230
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a cork bulletin board from China
Dear Ms. Davidson:
In your letter dated April 17, 2009 you requested a tariff classification ruling.
A sample of the product to be classified was submitted. The product is a flower shaped cork bulletin board, SKU# 10049831. The sample consists of a board measuring approximately 11 ½” in diameter x 8 mm thick. It is shaped with seven petals, depicting a flower. The board has a hanging hook attached on the back for mounting on a wall. In addition, the bulletin board is packaged with adhesive strips.
The board is composed of two laminated layers. The top layer consists of 5 mm thick agglomerated cork and the back layer consists of 3 mm thick wood. The essential character is imparted by the agglomerated cork, which comprises the greater portion of the product and is the part that plays the greatest role in the functioning of the product.
The applicable subheading for the cork bulletin board, SKU# 10049831, 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