CLA-2-96:OT:RR:NC:N4:422
Ms. Elizabeth Kessens
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of a plastic coated paperboard dry erase board from China
Dear Ms. Kessens:
In your letter dated November 7, 2012, you requested a tariff classification ruling.
The submitted sample is identified as a Dry Erase Story Board, SKU# 11531901. This item is an unframed dry erase board that measures approximately 11½” by 9½”. It is made of paperboard that has a writing or drawing surface that is coated with polyethylene terephthalate (PET) plastic material and is printed lithographically with solid lines, broken lines and a representation of a picture frame. The writing or drawing area within the printed picture frame measures approximately 5½” by 3¾”. As you requested, the sample will be returned to you.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. EN 9610 states that articles that are correctly classified in heading 9610 may be “framed or not…may consist of any material (wood, paperboard,…etc.) covered on one or both sides with a…coating suitable for writing on, or sheeting of plastics.” It also states that items correctly classified in heading 9610 “may bear permanent markings (lines, squares, lists of commodities, etc.)”.
The applicable subheading for SKU# 11531901 will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing surfaces, whether or not framed. The rate of duty will be 3.5 percent ad valorem.
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 Gary Kalus at (646) 733-3055.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division