CLA-2-85:OT:RR:NC:N1:109
Ms. Denise Young-Sang
Senior Analyst
Global Trade Management – Customs Compliance
Office Depot
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of two whiteboard accessory kits from Portugal
Dear Ms. Young-Sang:
In your letter dated June 24, 2011 you requested a tariff classification ruling.
The merchandise subject to this ruling is two whiteboard accessory kits. They are identified as Item #KT1416 and Item #KT1317. Item #KT1416 consists of a dry eraser, magnetic data sheets, magnets, magnetic label holders, dry erase markers, and magnetic tape. Item #KT1317 consists of cleaning tissues for whiteboard, liquid cleaner for whiteboard, a dry eraser, dry erase markers, magnets, magnetic tape, magnetic label holders, and magnetic sheets. A sample of each kit was furnished for classification purposes.
The applicable subheading for the dry erasers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles, including dress patters: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the magnetic data sheets, magnetic label holders, magnetic tape, and magnetic sheets will be 8505.19.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Flexible magnets.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the magnets will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the dry erase markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 percent ad valorem.
The applicable subheading for the cleaning tissues for whiteboard will be 5603.12.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Non-wovens whether or not impregnated, coated, covered or laminated: … Weighing more than 25 g/m² but not more than 70 g/m²: Impregnated, coated, covered or laminated with material other than or in addition to rubber, plastics, wood pulp or glass fibers. The duty rate 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the whiteboard cleaner. We need additional information in order to issue a ruling. Please submit the following:
1. A four ounce sample of the product in its imported condition.
2. A detailed percentage breakdown of component materials by weight, including chemicals with corresponding CAS numbers.
If you decide to resubmit a ruling request for the whiteboard cleaner, please mail all materials to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Linda M. Hackett at (646) 733-3015.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division