Bay Brokerage, Inc.
44951 Country Route 191
P O Box 293
Wellesley Island, NY 13640
RE: The tariff classification of four dry erase boards from China
Dear Mr. Carmon:
In your letter received August 4, 2014, you requested a tariff classification ruling on behalf of Mega Brands America Inc.
Four samples were received with your inquiry. The detailed descriptions are as follows:
Perpetual Calendar Dry Erase Board, SKU 13868UA, features a dry erase calendar board with an aluminum frame, measuring 23” x 17”, with thumb dials to roll the month and daily dates to their correct positions. There is also a cork strip on the bottom to pin messages or other notes. The board comes in a one-month-at a-time format and includes un-ruled daily blocks and an un-ruled notes area on the right side. The dry erase board also includes mounting hardware.
Magnetic Dry Erase Weekly Combo Board, SKU 13322AA-11, is a magnetic dry erase calendar board, measuring 11” x 15.5”, which comes in a week-by-week format and features a cut-out design that contains a bulletin surface where one can pin messages and other notes. It also includes the mounting hardware.
Magnetic Dry Erase Calendar, SKU 16540VA, measuring 16” x 20”, features a magnetic dry erase calendar board that is used to fill in appointments, deadlines, etc. in a one-month-at-a-time format. It features daily blocks and a large “notes” area on the left hand side. The frame is made of aluminum and it includes 2 round magnets, a dry erase marker with board clip, as well as the mounting hardware.
Magnetic Dry Erase Chore Chart, SKU 11020XA, is a magnetic dry erase chore board, measuring 11” x 14”, that helps keeps the chores in check and up to date. The item comes with columns for the days of the week and rows for the various chores that need to be done around the house. The chart includes a 2’n1 dry erase stamper and marker with pen clip, 2 round reward “star” magnets to acknowledge that the chores were done well, and the mounting hardware.
The applicable subheading for Perpetual Calendar Dry Erase Board, SKU 13868UA, Magnetic Dry Erase Weekly Combo Board, SKU 13322AA-11 and Magnetic Dry Erase Calendar, SKU 16540VA will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for calendars of any kind, printed, including calendar blocks; other. The rate of duty will be Free
The applicable subheading for the Magnetic Dry Erase Chore Chart, SKU 11020XA, will be 9610.00.0000, 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 Albert Gamble at [email protected].
Gwenn Klein Kirschner
National Commodity Specialist Division