CLA-2-45:OT:RR:NC:1:130
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of a corkboard wall decoration from China
Dear Ms. Hubbard:
In your letter, dated June 1, 2021, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on June 11, 2021. You requested a ruling for a corkboard wall decoration. Product information and photographs were submitted for our review.
The product under consideration is item 316207-A, Corkboard Wall Decoration. The item measures approximately 20” wide by 16” tall by 1” thick and is designed to be hung on a wall. The corkboard is marketed for hanging and display of items in the home. The corkboard consists of seven equal, evenly-spaced horizontally-oriented boards which appear to each measure approximately 1” to 2” wide. The boards are secured onto two vertically-oriented, medium density fiberboard (MDF) strips. A metal hanger fitting is attached to the top end of each of the vertical strips. The horizontal boards are constructed of 9mm-thick medium density fiberboard overlaid with a 6mm-thick layer of agglomerated cork. The item is sold with four pushpins, which anchor into the cork layer.
The applicable subheading for the corkboard wall decoration will be 4504.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4504.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4504.90.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division