CLA-2-45:RR:NC:2:230 F87068
Mr. Richard Tinelli
Mastercargo Inc.
161-15 Rockaway Blvd.
Jamaica, NY 11434
RE: The tariff classification of a heart shaped cork bulletin board with push pins and printed paper strips from China
Dear Mr. Tinelli:
In your letter dated May 15, 2000, on behalf of your client, Brod Inc., you requested a tariff classification ruling.
The ruling was requested on a heart shaped cork board. A sample was submitted which will be returned to you as you requested.
The sample is a heart shaped bulletin board measuring approximately 11 inches high by 12 inches wide. It consists of a 3/16 inch thick board made of agglomerated cork particles. The cork board is laminated to a 1/8 inch thick wood fiberboard backing. The edges are decorated with a manmade textile trim resembling feathers called “marbou.” The bulletin board may be hung by means of three magnets glued to the back or by a metal hanger attached to the back.
Included and designed to be used with the bulletin board are four push pins and several small (2” x 1/2”) pads of paper strips. The pins have nickel sized plastic heads which are colored and labelled with names of activities such as “WORK” or “PLAY.” The paper strips are printed with words such as “URGENT.” The pins are pressed into the cork board and the paper strip pads are glued “post-it” fashion to the board.
The bulletin board is made up of different materials. Articles made up of different materials are classified according to the material that gives them their essential character. The essential character of this bulletin board is imparted by the cork. The cork is the material which enables this article to function as a bulletin board.
The push pins and paper strips are classified along with the bulletin board. They will be sold together and used together as part of a set to post and draw attention to memos or notices.
The applicable subheading for the heart shaped cork bulletin board and attachments will be 4504.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of agglomerated cork. The rate of duty will be Free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division